| 金融核算疑难问题辨析 |
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| 引用本文： | 杨灿,欧延瑜.金融核算疑难问题辨析[J].统计研究,1999,16(3):56-60. |
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| 作者姓名： | 杨灿 欧延瑜 |
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| 作者单位： | 厦门大学计划统计系 |
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| 摘 要： | 自１９９３年联合国重新修订、颁布《国民经济核算体系（ＳＮＡ）》以来，理论界对于金融核算的有关方法论问题普遍有了较为深入的认识。但是，由于金融核算本身在理论和实践上的复杂性，仍然存在若干疑难问题有待澄清和解决。本文拟在文献［４］有关研究的基础上，进一步...
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| 关 键 词： | |
Analysis on Knotty Problems in Financial Accounting |
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| Yang Can,Ou Yanyu.Analysis on Knotty Problems in Financial Accounting[J].Statistical Research,1999,16(3):56-60. |
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| Authors: | Yang Can Ou Yanyu |
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| Abstract: | In national accounts, for what reason, the financial intermediary activities are productive service and what kind of productive service? Why financial flow is not belong to re-distributional category? How can we understand accounting nature of bank interest balance? Are there any contradictions in formula for financial output in SNA? And how to calculate share of using financial service in various sectors? Such problems often puzzle people, the paper tries to make overall analysis on these issues. |
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