中国粮食成本收益核算及统计体系完善研究
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摘要
改革开放以来,中国粮食成本收益核算及统计体系历经数次演变不断完善,但与发达市场经济国家相比,仍缺乏一些涉及重要生产要素费用项目的核算,这些指标的缺失不利于中国与一些农业大国进行比较,不能客观准确认识中国粮食产品的国际竞争力。当然,中国粮食成本收益核算及统计体系也需要体现出与国情相适应的独特性,在指标设计、核算方法、调查户选择等方面都需要考虑农业发展的实际情况。作为一个传统农业大国,随着工业化、信息化、城镇化、农业现代化进程的加快,建立一套既反映中国特殊国情又能与国际接轨的核算及统计体系,对于正确认识中国粮食生产的真实成本收益,客观反映中国种粮农民的真实收入,为政府制定积极有效的农业政策提供决策支持,具有重要的理论与现实意义。
本文对国内外相关研究和成本收益的相关理论进行梳理,在此基础上进行以下几个方面的分析。首先,对改革开放以来的粮食成本收益核算及统计体系,依据其发展演变历程将其划分为四个阶段,并从指标体系的设置、核算方法、调查户的选择、记录方法等四方面进行比较；其次,对现行粮食成本收益核算及统计体系进行评价,指出各指标设置的合理性及可能存在的不足,对现行粮食产量、产值、成本、收益的核算方法进行评价,对调查户的选择和记录方法的优劣势进行分析；再次,在以上分析的基础上,构建优化的粮食成本收益核算及统计体系,引入环境成本、自有资金占用成本等指标并对其进行估算,重新确定劳动日工价核算方法,为反映产品的销售难度,添加产品已售率、单位产品已售价格等指标；第四,选取稻谷、小麦、玉米作为粮食作物的代表对改进后的统计数据变化趋势进行分析,同时对改进前后的成本收益。统计数据进行比较；最后,对改进后的成本统计数据质量进行评价,对稻谷、小麦、玉米的物质与服务费用、人工成本等成本统计数据的准确性进行实证分析。
研究结论如下：(1)通过对粮食成本收益核算及统计体系四个阶段的对比考察发现：从指标体系的设置看,前三阶段主要是遵循会计成本计量原则,第四阶段主要是遵循经济成本计量法则；从核算方法看,对人工成本的核算更加准确化,劳动日工价考虑了农村劳作的特殊性；从调查点的选择看,前两阶段主要是以村集体为单位,后两阶段主要以农户为基础进行调查；从记录方法看,汇总表不断优化,越来越详尽具体,基础表从村集体为基础转化为以农户为基础,记录手段也由人工化向计算机化转变；(2)从环境成本、自有资金占用成本看,1990-2011年环境成本呈现上升趋势,自有资金占用成本的变化相对不稳定,至2011年每亩稻谷、小麦、玉米的自有资金占用成本分别为17.06元、12.96元、11.94元；(3)对新构建的粮食成本的单位面积变化和单位产品变化趋势的研究发现,1990-2011年物质与服务费用、人工成本、土地成本基本呈现上升趋势,改进前后成本的差距基本呈现下降趋势。(4)运用趋势模拟评估法对改进后粮食作物的成本统计数据的准确性评价发现,稻谷、小麦、玉米的物质与服务费用、人工成本等统计数据都相对准确,不存在离群值。
Since reform and opening up, grain cost-benefit accounting and statistical systems several evolved and continuous perfection in China. Compared with developed market economies, it lacks items accounting of related to some important production factors costs, lack of these indicators are not conducive to compare with a number of large agricultural countries, not objective and accurate understand international competitiveness of grain products. Of course, grain cost-benefit accounting and statistical systems also need to unique reflecting and compatibly with national conditions in China. Index design, accounting methods, survey methods need to consider actual situation of agricultural development. As a traditional agricultural country, with industrialization, infoemation, urbanization, agricultural modernization process accelerated, the establishment of accounting and statistical systems of a special situation and reflecting international standards has important theoretical and practical significance for a correct understanding of true costs and benefits of China's grain production, objectively reflect the real income of Chinese grain farmers, and providing important support for the government developing positive and effective agricultural policies.
This paper, on basic of sort out abroad relevant research and theoretical, analyzed the following aspects. First, since reform and opening up, according to its development evolution, grain cost-benefit accounting and statistical systems divided into four stages, four aspects of setting index system, accounting methods, choosing the survey households, recording method compare.Secondly, through evaluating grain cost-benefit accounting and statistical systems, pointed out reasonableness and possible inadequacies of indicator setting, evaluate accounting methods of current grain production, value, cost, revenue; analyze advantages and disadvantages of surveys selecting household and recording methods; Thirdly,based on the above analysis, build optimization of grain cost-benefit accounting and statistical systems, introduce environmental costs, own funds occupancy costs and other indicators, re-determine calculating method of the working day, to reflect the problem of product sales difficulty, add products sold rate, index and per unit product sold prices; Frothy, Selecting paddy, wheat, corn, as a representative of grain crops, compare before and after statistics data of cost-benefit, analyze affecting factors of cost-benefit; Finally, evaluate the quality of statistical data about cost-benefit, Using trends simulation evaluation, empirical analysis accuracy of statistical data about material and service costs, labor costs of paddy, wheat and corn.
The results show that,(1) comparison with four stages of grain cost-benefit accounting and statistical systems, this paper found, from the index setting perspective, the first three stages mainly follow cost accounting measurement principles, the fourth stage is to follow the economic costs metering rules; from accounting method perspective, labor costs accounting is more accurate, working day consider rural labor particularity; from survey selecting perspective, the first two phases is mainly village collective units, after two stages is mainly farmers as the basis of the investigation; Look from the recording method, surveys continue to optimize, and more detailed and specific, records means shift by artificial into computerized.(2) Form environmental costs and own funds occupancy costs, environmental costs take up riseing trend from1990to2011. Change of own funds occupancy costs is instability,to2011,rice, wheat, corn were17.06yuan,12.96yuan,11.94yuan.(3) The study of changes trend of unit area and product found, material and services costs, labor costs, land costs take up upward trend from1990-2011, before and after cost gap take up downward trend.(4) Using trend simulation assessment, Statistical data quality of new build cost-benefit evaluation found that, statistical data of each crops cost index are relatively accurate, there are no outliers.
本文对国内外相关研究和成本收益的相关理论进行梳理,在此基础上进行以下几个方面的分析。首先,对改革开放以来的粮食成本收益核算及统计体系,依据其发展演变历程将其划分为四个阶段,并从指标体系的设置、核算方法、调查户的选择、记录方法等四方面进行比较；其次,对现行粮食成本收益核算及统计体系进行评价,指出各指标设置的合理性及可能存在的不足,对现行粮食产量、产值、成本、收益的核算方法进行评价,对调查户的选择和记录方法的优劣势进行分析；再次,在以上分析的基础上,构建优化的粮食成本收益核算及统计体系,引入环境成本、自有资金占用成本等指标并对其进行估算,重新确定劳动日工价核算方法,为反映产品的销售难度,添加产品已售率、单位产品已售价格等指标；第四,选取稻谷、小麦、玉米作为粮食作物的代表对改进后的统计数据变化趋势进行分析,同时对改进前后的成本收益。统计数据进行比较；最后,对改进后的成本统计数据质量进行评价,对稻谷、小麦、玉米的物质与服务费用、人工成本等成本统计数据的准确性进行实证分析。
研究结论如下：(1)通过对粮食成本收益核算及统计体系四个阶段的对比考察发现：从指标体系的设置看,前三阶段主要是遵循会计成本计量原则,第四阶段主要是遵循经济成本计量法则；从核算方法看,对人工成本的核算更加准确化,劳动日工价考虑了农村劳作的特殊性；从调查点的选择看,前两阶段主要是以村集体为单位,后两阶段主要以农户为基础进行调查；从记录方法看,汇总表不断优化,越来越详尽具体,基础表从村集体为基础转化为以农户为基础,记录手段也由人工化向计算机化转变；(2)从环境成本、自有资金占用成本看,1990-2011年环境成本呈现上升趋势,自有资金占用成本的变化相对不稳定,至2011年每亩稻谷、小麦、玉米的自有资金占用成本分别为17.06元、12.96元、11.94元；(3)对新构建的粮食成本的单位面积变化和单位产品变化趋势的研究发现,1990-2011年物质与服务费用、人工成本、土地成本基本呈现上升趋势,改进前后成本的差距基本呈现下降趋势。(4)运用趋势模拟评估法对改进后粮食作物的成本统计数据的准确性评价发现,稻谷、小麦、玉米的物质与服务费用、人工成本等统计数据都相对准确,不存在离群值。
Since reform and opening up, grain cost-benefit accounting and statistical systems several evolved and continuous perfection in China. Compared with developed market economies, it lacks items accounting of related to some important production factors costs, lack of these indicators are not conducive to compare with a number of large agricultural countries, not objective and accurate understand international competitiveness of grain products. Of course, grain cost-benefit accounting and statistical systems also need to unique reflecting and compatibly with national conditions in China. Index design, accounting methods, survey methods need to consider actual situation of agricultural development. As a traditional agricultural country, with industrialization, infoemation, urbanization, agricultural modernization process accelerated, the establishment of accounting and statistical systems of a special situation and reflecting international standards has important theoretical and practical significance for a correct understanding of true costs and benefits of China's grain production, objectively reflect the real income of Chinese grain farmers, and providing important support for the government developing positive and effective agricultural policies.
This paper, on basic of sort out abroad relevant research and theoretical, analyzed the following aspects. First, since reform and opening up, according to its development evolution, grain cost-benefit accounting and statistical systems divided into four stages, four aspects of setting index system, accounting methods, choosing the survey households, recording method compare.Secondly, through evaluating grain cost-benefit accounting and statistical systems, pointed out reasonableness and possible inadequacies of indicator setting, evaluate accounting methods of current grain production, value, cost, revenue; analyze advantages and disadvantages of surveys selecting household and recording methods; Thirdly,based on the above analysis, build optimization of grain cost-benefit accounting and statistical systems, introduce environmental costs, own funds occupancy costs and other indicators, re-determine calculating method of the working day, to reflect the problem of product sales difficulty, add products sold rate, index and per unit product sold prices; Frothy, Selecting paddy, wheat, corn, as a representative of grain crops, compare before and after statistics data of cost-benefit, analyze affecting factors of cost-benefit; Finally, evaluate the quality of statistical data about cost-benefit, Using trends simulation evaluation, empirical analysis accuracy of statistical data about material and service costs, labor costs of paddy, wheat and corn.
The results show that,(1) comparison with four stages of grain cost-benefit accounting and statistical systems, this paper found, from the index setting perspective, the first three stages mainly follow cost accounting measurement principles, the fourth stage is to follow the economic costs metering rules; from accounting method perspective, labor costs accounting is more accurate, working day consider rural labor particularity; from survey selecting perspective, the first two phases is mainly village collective units, after two stages is mainly farmers as the basis of the investigation; Look from the recording method, surveys continue to optimize, and more detailed and specific, records means shift by artificial into computerized.(2) Form environmental costs and own funds occupancy costs, environmental costs take up riseing trend from1990to2011. Change of own funds occupancy costs is instability,to2011,rice, wheat, corn were17.06yuan,12.96yuan,11.94yuan.(3) The study of changes trend of unit area and product found, material and services costs, labor costs, land costs take up upward trend from1990-2011, before and after cost gap take up downward trend.(4) Using trend simulation assessment, Statistical data quality of new build cost-benefit evaluation found that, statistical data of each crops cost index are relatively accurate, there are no outliers.
引文
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5 农产品成本调查工作大事年表[J].中国物价,2004(12).
6 成本调查阶段的划分主要是根据指标体系、核算方法、调查点的选择、记录方法等方面有重大改变的年份,因此,本文在分析粮食成
本收益核算和统计体系也是从这几方面进行分析。
7 唐茂华,黄少安.农业比较收益低吗?——基于不同成本收益核算框架的比较分析及政策含义[J].中南财经政法大学学报,2011,(4)：53-60.
8 农产品成本调查工作辅导材料,国家发展改革委价格司,2011年11月
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10 资料来源于《全国农产品成本收益资料汇编》(1984年)
12 资料来源于姚今观《农产品生产调查与核算》1987年26-27.
15 农产品成本调查工作大事年表[J].中国物价,2004(12).
16 资料来源于《全国农产品成本收益资料汇编》(1995年)
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23 数据来源于《第一次全国污染普查公报》。
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6 成本调查阶段的划分主要是根据指标体系、核算方法、调查点的选择、记录方法等方面有重大改变的年份,因此,本文在分析粮食成
本收益核算和统计体系也是从这几方面进行分析。
7 唐茂华,黄少安.农业比较收益低吗?——基于不同成本收益核算框架的比较分析及政策含义[J].中南财经政法大学学报,2011,(4)：53-60.
8 农产品成本调查工作辅导材料,国家发展改革委价格司,2011年11月
9 农产品成本调查工作大事年表[J].中国物价,2004(12).
10 资料来源于《全国农产品成本收益资料汇编》(1984年)
12 资料来源于姚今观《农产品生产调查与核算》1987年26-27.
15 农产品成本调查工作大事年表[J].中国物价,2004(12).
16 资料来源于《全国农产品成本收益资料汇编》(1995年)
20 金勇进.抽样：理论与应用[M].高等教育出版社,2010.
21 傅德印,黄恒君.统计调查质量的测度与评估方法[M].中国统计出版社,2011
22 郑少锋.农产品成本核算体系及控制机理研究[M].中国农业出版社,2004.
23 数据来源于《第一次全国污染普查公报》。
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