MFS核算体系的演变与启示

货币与金融统计（MFS）是宏观经济领域四大国际统计规范之一，其最新成果为国际货币基金组织将于2015年推出的《货币金融统计手册与编制指南》（MFSMCG）。本文着重从三个方面展开研究：首先，通过对MFS核算体系的发展历程进行梳理，就其所形成的趋势性特征进行归纳；其次，跟踪MFSMCG的进展情况，关注其与SNA等国际标准相互协调的外在要求，以及其为适应金融市场中所出现的各类新情况而不断修订的内在逻辑；最后，对照MFS国际标准来审视我国现有的货币与金融统计体系，并提出加快推进金融统计改革的建议。

The Evolution of Monetary and Financial Statistics and its Implications

Monetary and Financial Statistics（MFS）is one of the four macroeconomic statistics regulations and the latest version is Monetary and Financial Statistics Manual and Compilation Guide（MFSMCG） which will be published by IMF in 2015. The paper discusses the evolution of MFS from three aspects. Firstly, by reviewing the history of MFS, the paper investigates the gradual characteristics of it. Secondly, the paper studies on MFSMCG from the view of its relationship with other macroeconomic statistics standards and its adaption to financial innovation. Last but not least, the paper focuses on the challenges for China’s MFS and its countermeasure.