| 多视角下无偿服务核算必要性研究 |
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| 引用本文： | 谷彬. 多视角下无偿服务核算必要性研究[J]. 统计研究, 2007, 24(5): 17-20 |
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| 作者姓名： | 谷彬 |
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| 作者单位： | 东北财经大学统计系 |
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| 摘 要： | 本文对SNA未包括无偿服务的传统核算方式提出质疑，并从多个角度分析了其核算的价值和意义，得出应将无偿服务核算纳入SNA的结论，从而为国民经济核算的改革与发展指明了方向。
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| 关 键 词： | 无偿服务核算 第三产业 国际比较 |
| 文章编号： | 1002-4565(2007)05-0017-04 |
The Multi-Angle Study on the Necessity to Account Free Services |
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| Gu Bin. The Multi-Angle Study on the Necessity to Account Free Services[J]. Statistical Research, 2007, 24(5): 17-20 |
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| Authors: | Gu Bin |
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| Abstract: | This paper debates the traditional way of SNA excluding free services and analyzes the value and the significance to account free services from varied angles. Finally, it draws the conclusion that the services should be brought into SNA, and thus points out the direction for the reform and development of SNA. |
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| Keywords: | accounting of free services tertiary industry international comparison |
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