资本存量与资本服务核算研究
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摘要
资本存量核算和资本服务核算构成了资本核算的主要内容,长期以来一直是国民经济核算领域研究的热点问题之一。不管是资本存量核算的结果,还是资本服务核算的结果,都是宏观经济分析中所需要的重要数据。资本存量与资本服务相互联系,并且相互影响。一方面,资本存量是资本服务的载体;另一方面,能够提供的资本服务的数量又会影响资本存量的价值高低。在实践中,资本存量是一国国民财富的最重要组成部分,资本存量净额是国民资产负债表的直接登录项目。资本服务则是对生产过程中资本投入的度量。当要考虑某一资产对生产过程的贡献时,资产本身的价值是载体的价值,而资产所提供的相应的资本服务流才是资本投入最好的衡量。所以在经济增长实证研究中,往往需要对资本服务进行测算,并且在测算资本服务的基础上测算资本投入以及技术进步对经济增长的贡献。
近年来,资本存量与资本服务核算在基础理论和实践方面都取得了较大进展,OECD(2001)的《资本测算手册》和《生产率测算手册》分别就资本存量核算和资本服务核算提供了基本的框架和方法。尽管如此,目前仍然只有美国、澳大利亚、加拿大等OECD国家在资本存量核算和资本服务核算方面较为成熟,能够公布符合核算要求的官方数据。由于国民经济核算基础不同,其他国家在资本存量的具体核算过程中还有许多需要完善和研究的地方,特别是对于资本服务核算,更多的国家还处于探索和尝试阶段。随着我国经济的迅速发展和经济实力的不断增强,作为反映我国经济发展状况的国民经济核算工作取得了巨大进步。我国的基本核算制度由物质产品平衡表体系(MPS)逐步过渡到了国民帐户体系(SNA)。但是由于我国国民经济核算历史较短,其中资本存量和资本服务的核算历史更短,所以核算基础非常薄弱,尤其是资本服务核算方面的研究成果非常少,绝大部分研究将资本存量作为了资本服务的替代。
所有这些表明,梳理和归纳资本存量和资本服务之间的关系,将资本存量与资本服务纳入统一的框架体系,对我国资本核算体系的建立和完善提出建议,并就资本服务核算如何纳入国民帐户体系进行研究具有重要的理论意义。这一研究有利于我国建立符合国际标准的资本核算体系、有利于我国国民经济核算体系的进一步完善,增强我国国民经济核算数据的国际对比性。在实践上,对资本存量和资本服务的核算进行研究,能够为相关核算工作的开展提供指导,增强核算数据的准确性,为经济增长、投资效率、区域经济差异等各相关领域研究提供更加准确和具有可比性的数据资料,同时也可以为政府制定经济政策提供更加科学的决策依据,提高我国政府的宏观经济管理能力。
本文将资本存量核算与资本服务核算纳入统一的资本核算框架下进行了综合研究。除去导论,全文主要分为三个部分。首先是对资本核算中的几个范畴的论述,在国民帐户体系下阐明资本核算的对象、内容,以及核算内容中各部分之间的关系;然后分别从资本存量和资本服务两个方面入手,对它们各自的核算方法进行分析和评价,对它们各自的研究现状进行综述,并结合我国现有数据采用不同方法对我国的资本存量和资本服务进行实际测算;最后再结合国际上通行的核算方法,并在考虑到我国核算实际情况的前提下,对我国资本核算体系的建立从核算原则、总体框架、重点研究问题等方面提出建议,同时就资本服务核算纳入国民帐户体系的问题进行讨论。具体而言,全文共分为八个章节,内容如下:
第一章为导论,对本文的研究背景、研究方法、思路和研究内容,以及可能有的创新进行简要地阐述。
第二章是对资本核算中涉及的几个范畴的阐述。本部分首先介绍了经济学中各学者对资本的定义,并从核算的需要出发,对资本核算的对象、资本核算的内容进行界定,以期获得对资本核算更为深入地理解。这一章节对资本核算中包括的资本存量净额、资本存量总额、固定资本消耗、资本服务与生产性资本存量等重要概念的含义进行明确,并理清各概念之间的关系,阐明了资本核算与国民经济核算的联系。
第三章是对基于永续盘存法的资本存量核算方法的述评。永续盘存法是资本核算的主要方法,永续盘存法下的资本存量核算实质是通过对过去购置的、并估算出使用年限的资产进行累加来完成的。本章首先阐明永续盘存法的基本原理,在资本存量的实际核算中将应用这些原理。然后总结了永续盘存法下资本存量核算的两种途径——传统途径和新途径。对两种途径各自的核算思路和涉及的影响因素进行了分析,并进行了比较研究。本章第三小节是将永续盘存法的基本原理具体应用到资本存量总额和资本存量净额的核算中,对这一方法在核算实践中如何实现进行总结。
第四章是对永续盘存法以外的其他资本存量核算方法的述评。这里的其他资本存量核算方法指直接调查法和固定资产平衡表法。这一章对韩国和荷兰针对资本存量所开展的直接调查法进行了分析和评价,对在前独联体国家开展的固定资产平衡表方法进行了分析和评价。结合前一章对永续盘存法下资本存量核算方法的述评,通过将直接调查法和固定资产平衡表与永续盘存法进行比较,可以理清资本存量核算的三种方法的适用范围和各自的优缺点所在。
第五章是运用永续盘存法对我国的资本存量进行的实际核算。其中,首先是文献综述,对我国资本存量核算的相关研究成果进行归纳和评价。然后利用现有数据按照传统途径的永续盘存法对我国1952-2007年的资本存量进行实际测算;按照新途径的永续盘存法对我国1991-2007年的资本存量进行实际测算算。在采用新途径的估算中,对于资产的效率衰减模式分别采取几何模式和双曲线模式两种假设。最后对所得的三种资本存量估算结果进行比较研究。第六章是对资本服务核算的研究。在这一章剖析资本服务与资本存量的关系,明确资本服务是资本投入的真正测度,并利用符合生产率测算要求的资本服务核算方法对我国1995-2007年的资本服务物量指数进行估算。在本章的最后是对资本服务核算的应用,将估算的资本服务物量指数引入生产函数,测算我国1995-2007年的全要素生产率,分析我国这一期间的经济增长因素。
第七章是对我国资本核算体系建立的初步设想。这一章对比分析美国、加拿大和澳大利亚三个资本核算较为成熟的国家的资本存量和资本服务核算方法,在吸取他们资本核算经验的基础上,结合我国的实际情况,对我国资本核算体系的总体框架、方法体系,以及需要重点研究的方面提出建议。并在此基础上,进一步探讨资本服务是否应该进入国民帐户体系,以及如果应该进入,又以何种形式进入的问题。
第八章为结束语,简要概括本文的主要结论、不足和有待进一步研究的问题。
本文的创新之处主要体现在以下几个方面:
1、将资本存量核算与资本服务核算纳入一个统一的资本核算框架下进行研究是一个新的视角。纵观我国现有的资本核算研究成果,大多数都是单一针对资本存量核算进行研究,涉及到资本服务核算的研究非常少,将二者纳入统一框架,理清存量与服务之间关系的研究更少。资本存量和资本服务紧密联系,资本服务依赖于资本存量,资本存量是资本服务的载体。资本存量核算与资本服务核算在很大程度上拥有相同的理论基础和数据需求,将二者纳入一个统一的资本核算框架下,保持它们在概念、基本假定等方面的一致性,能够更加清晰地反映资本存量与资本服务之间的关系,以及他们各自在国民经济核算中的用途。
2、在运用永续盘存法对我国资本存量进行估算时,采用了多种途径和假设,考察了不同核算方法和假设对测算结果的影响,并且采用国际通行的核算方法对我国的资本服务物量指数进行了估算。我们已有的资本存量核算均是采用传统途径进行的,即利用折旧函数估算固定资本消耗,从而间接得到资本存量净额结果。本文首次采用一种与资本服务核算更加一致的新途径核算了我国的资本存量,在这一核算途径中,利用年龄-价格函数(Age-Price Profile)和历年固定资本形成数据直接测算资本存量净额。在采用新途径进行估算中,还对资产相对效率采用了几何模式和双曲线模式两种假设。此外,本文分析了核算方法对估算结果的影响,比较了两种途径的优缺点,并估算了我国的资本服务总量。
3、对我国的资本核算体系提出了初步设想。我国已有的资本核算研究往往是从数据的应用出发对资本存量进行估算。这种以数据应用为导向的研究,使得研究者对资本存量的测算受具体研究目的影响较大,缺乏从国民经济核算体系建设角度出发的研究。大多数文献将其研究重点集中在对核算具体技术细节的讨论上,对资本核算统计制度建设等方面的研究基本没有涉及。本文在借鉴国际经验的基础上,结合我国实际情况对我国资本核算体系的总体框架和方法体系提出了初步构想,认为应该将资本存量核算与资本服务核算纳入统一框架,采用以永续盘存法为主,直接调查法为辅的方法,并指出提供更细分类的固定资本形成与资产价格指数等是资本核算中需要重点研究的内容。此外,本文还对资本服务纳入国民帐户体系问题进行了探讨,认为资本服务进入国民帐户体系应该是逐步地,进入过程从附属帐户形式开始,逐渐到对生产帐户进行基础性重构,建立一个更加综合的真正的“生产帐户”。
Capital stock and capital services accounting constitute the main elements of the capital accounting, has long been a research in the field of national accounts, one of the hot issues. Regardless of the outcome of the capital stock accounts, or the result of capital accounting services are needed for macro-economic analysis of important data. In practice, the capital stock of a country's national wealth is the most important component of the net capital stock is the national balance sheet direct registry entries. Capital services is the process of production a measure of capital investment. An asset when considering the contribution of the production process, the asset value of its vector value, and assets provided by the corresponding flow of capital services is the best measure of capital investment. Therefore, empirical research in economic growth, often requires measurement of capital services and capital services in the calculation based on the estimated capital investment and technical progress to economic growth.
In recent years, the capital stock and capital services in the basic accounting theory and practice has made great progress, OECD (2001) "capital calculations manual" and "productivity measurement handbook" on the capital stock, respectively, accounting and capital accounting services provided the basic framework and methodology. In spite of this, is still only the United States, Australia, Canada and other OECD countries in the capital stock and capital services account for more mature aspects of accounting. With the rapid development of China's economy and the growing economic strength, as reflected in the situation of China's economic development work of the national accounts has made significant progress. However, due to a relatively short history of China's national accounts, of which the capital stock and capital services in a shorter history of accounting, so the accounting of the basis of very weak, especially in respect of capital accounting services is very little research, the vast majority of research capital stock as substitution of capital services.
All these show that making recommendations to establish and perfect the capital stock and capital services accounting has important theoretical significance. This study will help China to meet international standards to establish the capital accounting system is conducive to China's national economic accounting system to further improve and strengthen China's national accounts data of the international comparisons. In practice, of the capital stock and capital services, accounting research, accounting for work-related guidance, to enhance the accuracy of accounting data for economic growth, investment efficiency, regional economic disparities research and other related areas to provide more accurate and comparable data, but also the formulation of economic policy for the Government to provide more scientific basis for decision-making to improve our government's macro-economic management capacity.
In this paper, accounting for capital stock and capital services into a unified accounting framework of the capital accounts of the comprehensive study. In particular, the text is divided into eight chapters, as follows:
Introduction to the first chapter of this paper, the research background, research methods, ideas, and research and innovation may have briefly.
Chapter II is involved in the capital accounts of the several areas. This section introduces the economics of various scholars on the definition of capital, and accounting requirements, the object of capital accounts and capital accounts as defined in the content, access to capital with a view to more in-depth understanding of accounting.
Chapter III is based on the perpetual inventory method of capital stock of the review of accounting methods. Perpetual inventory accounting method is the primary means of capital. First of all, the basic principles of law are clarified in this chapter. And then the perpetual inventory method of accounting is summed up, for capital stock of two ways - the traditional ways and new ways. The third section of this chapter is the perpetual inventory method to the specific application of the basic principles of the total capital stock and net capital stock accounting, the accounting of this method in practice how to summarize.
Chapter IV is the perpetual inventory method other than the capital stock of the review of accounting methods. The other capital stock refers to a direct investigation of accounting methods and the fixed assets balance method. The chapter on South Korea and the Netherlands against capital stock survey carried out by the direct method of analysis and evaluation, the Commonwealth of Independent States of the former balance of fixed assets carried out by methods of analysis and evaluation.
Chapter V is the use of perpetual inventory method of capital stock of our country to carry out the actual accounting. Among them, first of all, literature review, of our capital stock accounting summarized the results of relevant research and evaluation. And then make use of the existing data in accordance with the traditional ways of our perpetual inventory method of capital stock in 1952-2007 to carry out the actual calculations; a new way in accordance with the law of our perpetual inventory capital stock of the year 1991-2007 to carry out actual calculations count.
Chapter VI is a study of capital services accounting. This chapter describes the relationship between capital services and capital stocks. In this part we measures the volume indices of capital services in 1995-2007 of China, and calculates the multifactor productivity in 1995-2007 in order to analyze the China’s economic growth.
Chapter VII refers to the primary ideas about the capital accounting system of China. In this chapter, it analyzes the capital accounting system of the United States, Canada and Australia. Learning from their experience, this thesis gives some advices on the framework and methods system of capital accounting in China. Finally, it discusses how the measurement of capital services should enter the system of national accounts.
Chapter VIII for the conclusion, a brief summary of the main conclusions
This innovation is mainly reflected in the following areas:
1. The capital stock and capital services accounting of a unified research is conducted within the framework of a new perspective. Throughout the capital of China's existing accounting research results, most of the capital stock accounts for a single study, involving the study of capital accounting services is very little the two into a unified framework to clarify the relationship between the stock and service less research. Capital stock and capital services accounting to a large extent have the same theoretical basis and the data needs to be included in both the capital of a unified accounting framework, to keep them in the concept of the basic assumptions of consistency, etc., can be more clearly reflect the capital stock and capital services, as well as their respective uses of national accounts.
2. In the use of perpetual inventory method to estimate China's capital stock, the use of a variety of ways and assumptions, examining a different accounting methods and assumptions affect the results of the calculations and the use of internationally accepted methods of accounting services to China's capital volume index were estimated. We have all the capital stock accounts is carried out using the traditional way, namely, the use of depreciation function to estimate consumption of fixed capital, thus indirectly the result of net capital stock. This article was first introduced services and capital accounts of a more consistent way to account for the new capital stock in China, accounting in this way, the use of age - the price function (Age-Price Profile) and fixed capital formation data over the years a direct measurement of capital net stock.
3. The capital of China's accounting system for initial ideas put forward. China has the capital accounting research is often starting from the application of data on capital stock estimates. Most of the literature will focus its research on the accounting of the discussion of specific technical details, the statistics of the capital accounting system, such as basic research does not involve. In this paper, drawing on international experience, combined with the actual situation of China's accounting system for China's capital on the overall framework and methodology put forward a preliminary idea of the system that should be the capital stock and capital accounts into a unified framework for accounting services, the use of perpetual inventory method mainly supplemented by a direct method of investigation, and pointed out that a more detailed classification of the fixed capital formation and asset price index, such as capital accounts need to focus on content. In addition, this article also capital services into the SNA to explore issues that capital services into the System of National Accounts should be step by step into the process started from the subsidiary account, and gradually to account for the production of basic reconstruction, the establishment of a more integrated real production account.
近年来,资本存量与资本服务核算在基础理论和实践方面都取得了较大进展,OECD(2001)的《资本测算手册》和《生产率测算手册》分别就资本存量核算和资本服务核算提供了基本的框架和方法。尽管如此,目前仍然只有美国、澳大利亚、加拿大等OECD国家在资本存量核算和资本服务核算方面较为成熟,能够公布符合核算要求的官方数据。由于国民经济核算基础不同,其他国家在资本存量的具体核算过程中还有许多需要完善和研究的地方,特别是对于资本服务核算,更多的国家还处于探索和尝试阶段。随着我国经济的迅速发展和经济实力的不断增强,作为反映我国经济发展状况的国民经济核算工作取得了巨大进步。我国的基本核算制度由物质产品平衡表体系(MPS)逐步过渡到了国民帐户体系(SNA)。但是由于我国国民经济核算历史较短,其中资本存量和资本服务的核算历史更短,所以核算基础非常薄弱,尤其是资本服务核算方面的研究成果非常少,绝大部分研究将资本存量作为了资本服务的替代。
所有这些表明,梳理和归纳资本存量和资本服务之间的关系,将资本存量与资本服务纳入统一的框架体系,对我国资本核算体系的建立和完善提出建议,并就资本服务核算如何纳入国民帐户体系进行研究具有重要的理论意义。这一研究有利于我国建立符合国际标准的资本核算体系、有利于我国国民经济核算体系的进一步完善,增强我国国民经济核算数据的国际对比性。在实践上,对资本存量和资本服务的核算进行研究,能够为相关核算工作的开展提供指导,增强核算数据的准确性,为经济增长、投资效率、区域经济差异等各相关领域研究提供更加准确和具有可比性的数据资料,同时也可以为政府制定经济政策提供更加科学的决策依据,提高我国政府的宏观经济管理能力。
本文将资本存量核算与资本服务核算纳入统一的资本核算框架下进行了综合研究。除去导论,全文主要分为三个部分。首先是对资本核算中的几个范畴的论述,在国民帐户体系下阐明资本核算的对象、内容,以及核算内容中各部分之间的关系;然后分别从资本存量和资本服务两个方面入手,对它们各自的核算方法进行分析和评价,对它们各自的研究现状进行综述,并结合我国现有数据采用不同方法对我国的资本存量和资本服务进行实际测算;最后再结合国际上通行的核算方法,并在考虑到我国核算实际情况的前提下,对我国资本核算体系的建立从核算原则、总体框架、重点研究问题等方面提出建议,同时就资本服务核算纳入国民帐户体系的问题进行讨论。具体而言,全文共分为八个章节,内容如下:
第一章为导论,对本文的研究背景、研究方法、思路和研究内容,以及可能有的创新进行简要地阐述。
第二章是对资本核算中涉及的几个范畴的阐述。本部分首先介绍了经济学中各学者对资本的定义,并从核算的需要出发,对资本核算的对象、资本核算的内容进行界定,以期获得对资本核算更为深入地理解。这一章节对资本核算中包括的资本存量净额、资本存量总额、固定资本消耗、资本服务与生产性资本存量等重要概念的含义进行明确,并理清各概念之间的关系,阐明了资本核算与国民经济核算的联系。
第三章是对基于永续盘存法的资本存量核算方法的述评。永续盘存法是资本核算的主要方法,永续盘存法下的资本存量核算实质是通过对过去购置的、并估算出使用年限的资产进行累加来完成的。本章首先阐明永续盘存法的基本原理,在资本存量的实际核算中将应用这些原理。然后总结了永续盘存法下资本存量核算的两种途径——传统途径和新途径。对两种途径各自的核算思路和涉及的影响因素进行了分析,并进行了比较研究。本章第三小节是将永续盘存法的基本原理具体应用到资本存量总额和资本存量净额的核算中,对这一方法在核算实践中如何实现进行总结。
第四章是对永续盘存法以外的其他资本存量核算方法的述评。这里的其他资本存量核算方法指直接调查法和固定资产平衡表法。这一章对韩国和荷兰针对资本存量所开展的直接调查法进行了分析和评价,对在前独联体国家开展的固定资产平衡表方法进行了分析和评价。结合前一章对永续盘存法下资本存量核算方法的述评,通过将直接调查法和固定资产平衡表与永续盘存法进行比较,可以理清资本存量核算的三种方法的适用范围和各自的优缺点所在。
第五章是运用永续盘存法对我国的资本存量进行的实际核算。其中,首先是文献综述,对我国资本存量核算的相关研究成果进行归纳和评价。然后利用现有数据按照传统途径的永续盘存法对我国1952-2007年的资本存量进行实际测算;按照新途径的永续盘存法对我国1991-2007年的资本存量进行实际测算算。在采用新途径的估算中,对于资产的效率衰减模式分别采取几何模式和双曲线模式两种假设。最后对所得的三种资本存量估算结果进行比较研究。第六章是对资本服务核算的研究。在这一章剖析资本服务与资本存量的关系,明确资本服务是资本投入的真正测度,并利用符合生产率测算要求的资本服务核算方法对我国1995-2007年的资本服务物量指数进行估算。在本章的最后是对资本服务核算的应用,将估算的资本服务物量指数引入生产函数,测算我国1995-2007年的全要素生产率,分析我国这一期间的经济增长因素。
第七章是对我国资本核算体系建立的初步设想。这一章对比分析美国、加拿大和澳大利亚三个资本核算较为成熟的国家的资本存量和资本服务核算方法,在吸取他们资本核算经验的基础上,结合我国的实际情况,对我国资本核算体系的总体框架、方法体系,以及需要重点研究的方面提出建议。并在此基础上,进一步探讨资本服务是否应该进入国民帐户体系,以及如果应该进入,又以何种形式进入的问题。
第八章为结束语,简要概括本文的主要结论、不足和有待进一步研究的问题。
本文的创新之处主要体现在以下几个方面:
1、将资本存量核算与资本服务核算纳入一个统一的资本核算框架下进行研究是一个新的视角。纵观我国现有的资本核算研究成果,大多数都是单一针对资本存量核算进行研究,涉及到资本服务核算的研究非常少,将二者纳入统一框架,理清存量与服务之间关系的研究更少。资本存量和资本服务紧密联系,资本服务依赖于资本存量,资本存量是资本服务的载体。资本存量核算与资本服务核算在很大程度上拥有相同的理论基础和数据需求,将二者纳入一个统一的资本核算框架下,保持它们在概念、基本假定等方面的一致性,能够更加清晰地反映资本存量与资本服务之间的关系,以及他们各自在国民经济核算中的用途。
2、在运用永续盘存法对我国资本存量进行估算时,采用了多种途径和假设,考察了不同核算方法和假设对测算结果的影响,并且采用国际通行的核算方法对我国的资本服务物量指数进行了估算。我们已有的资本存量核算均是采用传统途径进行的,即利用折旧函数估算固定资本消耗,从而间接得到资本存量净额结果。本文首次采用一种与资本服务核算更加一致的新途径核算了我国的资本存量,在这一核算途径中,利用年龄-价格函数(Age-Price Profile)和历年固定资本形成数据直接测算资本存量净额。在采用新途径进行估算中,还对资产相对效率采用了几何模式和双曲线模式两种假设。此外,本文分析了核算方法对估算结果的影响,比较了两种途径的优缺点,并估算了我国的资本服务总量。
3、对我国的资本核算体系提出了初步设想。我国已有的资本核算研究往往是从数据的应用出发对资本存量进行估算。这种以数据应用为导向的研究,使得研究者对资本存量的测算受具体研究目的影响较大,缺乏从国民经济核算体系建设角度出发的研究。大多数文献将其研究重点集中在对核算具体技术细节的讨论上,对资本核算统计制度建设等方面的研究基本没有涉及。本文在借鉴国际经验的基础上,结合我国实际情况对我国资本核算体系的总体框架和方法体系提出了初步构想,认为应该将资本存量核算与资本服务核算纳入统一框架,采用以永续盘存法为主,直接调查法为辅的方法,并指出提供更细分类的固定资本形成与资产价格指数等是资本核算中需要重点研究的内容。此外,本文还对资本服务纳入国民帐户体系问题进行了探讨,认为资本服务进入国民帐户体系应该是逐步地,进入过程从附属帐户形式开始,逐渐到对生产帐户进行基础性重构,建立一个更加综合的真正的“生产帐户”。
Capital stock and capital services accounting constitute the main elements of the capital accounting, has long been a research in the field of national accounts, one of the hot issues. Regardless of the outcome of the capital stock accounts, or the result of capital accounting services are needed for macro-economic analysis of important data. In practice, the capital stock of a country's national wealth is the most important component of the net capital stock is the national balance sheet direct registry entries. Capital services is the process of production a measure of capital investment. An asset when considering the contribution of the production process, the asset value of its vector value, and assets provided by the corresponding flow of capital services is the best measure of capital investment. Therefore, empirical research in economic growth, often requires measurement of capital services and capital services in the calculation based on the estimated capital investment and technical progress to economic growth.
In recent years, the capital stock and capital services in the basic accounting theory and practice has made great progress, OECD (2001) "capital calculations manual" and "productivity measurement handbook" on the capital stock, respectively, accounting and capital accounting services provided the basic framework and methodology. In spite of this, is still only the United States, Australia, Canada and other OECD countries in the capital stock and capital services account for more mature aspects of accounting. With the rapid development of China's economy and the growing economic strength, as reflected in the situation of China's economic development work of the national accounts has made significant progress. However, due to a relatively short history of China's national accounts, of which the capital stock and capital services in a shorter history of accounting, so the accounting of the basis of very weak, especially in respect of capital accounting services is very little research, the vast majority of research capital stock as substitution of capital services.
All these show that making recommendations to establish and perfect the capital stock and capital services accounting has important theoretical significance. This study will help China to meet international standards to establish the capital accounting system is conducive to China's national economic accounting system to further improve and strengthen China's national accounts data of the international comparisons. In practice, of the capital stock and capital services, accounting research, accounting for work-related guidance, to enhance the accuracy of accounting data for economic growth, investment efficiency, regional economic disparities research and other related areas to provide more accurate and comparable data, but also the formulation of economic policy for the Government to provide more scientific basis for decision-making to improve our government's macro-economic management capacity.
In this paper, accounting for capital stock and capital services into a unified accounting framework of the capital accounts of the comprehensive study. In particular, the text is divided into eight chapters, as follows:
Introduction to the first chapter of this paper, the research background, research methods, ideas, and research and innovation may have briefly.
Chapter II is involved in the capital accounts of the several areas. This section introduces the economics of various scholars on the definition of capital, and accounting requirements, the object of capital accounts and capital accounts as defined in the content, access to capital with a view to more in-depth understanding of accounting.
Chapter III is based on the perpetual inventory method of capital stock of the review of accounting methods. Perpetual inventory accounting method is the primary means of capital. First of all, the basic principles of law are clarified in this chapter. And then the perpetual inventory method of accounting is summed up, for capital stock of two ways - the traditional ways and new ways. The third section of this chapter is the perpetual inventory method to the specific application of the basic principles of the total capital stock and net capital stock accounting, the accounting of this method in practice how to summarize.
Chapter IV is the perpetual inventory method other than the capital stock of the review of accounting methods. The other capital stock refers to a direct investigation of accounting methods and the fixed assets balance method. The chapter on South Korea and the Netherlands against capital stock survey carried out by the direct method of analysis and evaluation, the Commonwealth of Independent States of the former balance of fixed assets carried out by methods of analysis and evaluation.
Chapter V is the use of perpetual inventory method of capital stock of our country to carry out the actual accounting. Among them, first of all, literature review, of our capital stock accounting summarized the results of relevant research and evaluation. And then make use of the existing data in accordance with the traditional ways of our perpetual inventory method of capital stock in 1952-2007 to carry out the actual calculations; a new way in accordance with the law of our perpetual inventory capital stock of the year 1991-2007 to carry out actual calculations count.
Chapter VI is a study of capital services accounting. This chapter describes the relationship between capital services and capital stocks. In this part we measures the volume indices of capital services in 1995-2007 of China, and calculates the multifactor productivity in 1995-2007 in order to analyze the China’s economic growth.
Chapter VII refers to the primary ideas about the capital accounting system of China. In this chapter, it analyzes the capital accounting system of the United States, Canada and Australia. Learning from their experience, this thesis gives some advices on the framework and methods system of capital accounting in China. Finally, it discusses how the measurement of capital services should enter the system of national accounts.
Chapter VIII for the conclusion, a brief summary of the main conclusions
This innovation is mainly reflected in the following areas:
1. The capital stock and capital services accounting of a unified research is conducted within the framework of a new perspective. Throughout the capital of China's existing accounting research results, most of the capital stock accounts for a single study, involving the study of capital accounting services is very little the two into a unified framework to clarify the relationship between the stock and service less research. Capital stock and capital services accounting to a large extent have the same theoretical basis and the data needs to be included in both the capital of a unified accounting framework, to keep them in the concept of the basic assumptions of consistency, etc., can be more clearly reflect the capital stock and capital services, as well as their respective uses of national accounts.
2. In the use of perpetual inventory method to estimate China's capital stock, the use of a variety of ways and assumptions, examining a different accounting methods and assumptions affect the results of the calculations and the use of internationally accepted methods of accounting services to China's capital volume index were estimated. We have all the capital stock accounts is carried out using the traditional way, namely, the use of depreciation function to estimate consumption of fixed capital, thus indirectly the result of net capital stock. This article was first introduced services and capital accounts of a more consistent way to account for the new capital stock in China, accounting in this way, the use of age - the price function (Age-Price Profile) and fixed capital formation data over the years a direct measurement of capital net stock.
3. The capital of China's accounting system for initial ideas put forward. China has the capital accounting research is often starting from the application of data on capital stock estimates. Most of the literature will focus its research on the accounting of the discussion of specific technical details, the statistics of the capital accounting system, such as basic research does not involve. In this paper, drawing on international experience, combined with the actual situation of China's accounting system for China's capital on the overall framework and methodology put forward a preliminary idea of the system that should be the capital stock and capital accounts into a unified framework for accounting services, the use of perpetual inventory method mainly supplemented by a direct method of investigation, and pointed out that a more detailed classification of the fixed capital formation and asset price index, such as capital accounts need to focus on content. In addition, this article also capital services into the SNA to explore issues that capital services into the System of National Accounts should be step by step into the process started from the subsidiary account, and gradually to account for the production of basic reconstruction, the establishment of a more integrated real production account.
引文
①此手册为OECD2001年出版的操作手册,其英文名称为《Measuring Capital:Measurement of Capital Stocks,Consumption of Fixed Capial and Capital Services》。为了行文方便,以后简称《资本测算手册》。
①此手册为OECD2001年出版的另一本操作手册,其英文名为《Measruing Productivity:Measurement of Aggregate and Industry-level Productivity Growth》。为了行文方便,以下简称《生产率测算手册》。
①约翰·伊特韦尔,默里·米儿盖特,彼得·纽曼,新帕尔格雷夫经济学大辞典第一卷:A-D[M],1996,第397页。
②约翰·伊特韦尔,默里·米儿盖特,彼得·纽曼,新帕尔格雷夫经济学大辞典第一卷:A-D[M],1996,398页。
①参见张凤林,西方资本理论研究[M],1995,第26-68页。
②参见张凤林,西方资本理论研究[M], 1995,第265-274页。
③参见萨缪尔森等著,高鸿业等译,《经济学》第12版(上)[M], 1992,第87-88页。
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②马克思,资本论(第二卷)[M], 1975,第122页。
①OECD,资本测算手册,2001,第93页。
①OECD,资本测算手册,2001,第93页。
②联合国等编,国家统计局国民经济核算司译.国民经济核算体系1993[M],中国统计出版社:1995,第149页。
①OECD,Measuring Productivity——Measurement of Aggregate and Industry-level Productivity Growth [M], 2001,p51.
②OECD,Measuring Capital——Measurement of Capital Stocks, Consumption of Fixed Capital and Capital Services[M],2001,p91.
①见Paul Schreyer , Pierre-Emmanuel Bignon , Julien Dupont, , OECD Capita Services Estimates—methodology and a first set of results[R],OECD Statistics Working Papers,2003.6,p13.
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①法国的具体核算过程见Gwenna?lle Brilhault.Retropolation of the CFCF Series and Calculation of Fixed Capital Stocks on the ESA-95 Basis in the French National Accounts[C].Working Papers,International Workshop:Capital Stock Estimation:Recent Contributions.Valencia, December 18th, 2000.
②美国的资本存量核算具体方法见OECD(2001)《资本测算手册》,第100页。
①国家统计局编,中国统计年鉴1992[M],北京:中国统计出版社,1993。
①国家统计局编,中国统计年鉴2002[M],北京:中国统计出版社,2003。
②国家统计局编,中国统计年鉴2002[M],北京:中国统计出版社,2003。
①Young,Alwyn,Gold into Base Metals: Productivity Growth in the People’s Republic of China during the Reform Period[J],Journal of Political Economy 111, no. 6 (Dec. 2003): 1220-61.
①本定义与固定资本形成相关定义解释均来自《中国统计年鉴2008》的指标解释。
①美国经济局对资本存量进行核算时对资产的分类情况见OECD(2001)《资本测算手册》的附件三。
①OECD , Measuring Productivity——Measurement of Aggregate and Industry-level Productivity Growth[M],France:2001,p52.
①D·W·乔根森等,生产率与美国经济增长[M], 1989,第132页。
①Paul Schreyer. Pierre-Emmanuel Bignon and Julien Dupon. OECD capital services estimatesL: methodology and a first of results[R].OECD statistics working paper.2003/6,p16.
①Gregory and Pierre. Multi-factor productivity measurement: from data pitfalls to problem solving– the Swiss way[R]. Working paper prepared for the OECD workshop on Productivity bern,16-18 October2006.p10..
①李京文等,生产率与中美日经济增长研究[M],1993,第2-3页。
①转引自,欧阳武,生产率度量的方法[J],数量经济技术经济研究,1996.12,第22页。
①根据OECD(2001)《资本测算手册》中的”附件三:四个国家采用的资产使用年限”中美国资料计算得到。
①转引自: OECD(2001), Measuring productivity OECD manual—Measurement of aggregate and industry-level productivity growth,p58.
①转引自:OECD(2001).Measuring productivity—Measurement of aggregate and industry-level productivity growth, OECD manual, p59.
①转引自:OECD(2001).Measuring productivity—Measurement of aggregate and industry-level productivity growth, OECD manual, p60.
①Canberra II Group会议是相对于CanberraⅠGroup会议而言。1995年,联合国统计委员会要求在1993年版本SNA的框架下,对经济统计中有关资本度量的问题进行研究,并在这一背景下启动了堪培拉会议。CanberraⅠGroup会议包括1997、1998、1999年三次会议。这里所说的4次Canberra II Group会议分别指2003年10月、2004年4月、2004年9月和2005年4月召开的会议。
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①此手册为OECD2001年出版的另一本操作手册,其英文名为《Measruing Productivity:Measurement of Aggregate and Industry-level Productivity Growth》。为了行文方便,以下简称《生产率测算手册》。
①约翰·伊特韦尔,默里·米儿盖特,彼得·纽曼,新帕尔格雷夫经济学大辞典第一卷:A-D[M],1996,第397页。
②约翰·伊特韦尔,默里·米儿盖特,彼得·纽曼,新帕尔格雷夫经济学大辞典第一卷:A-D[M],1996,398页。
①参见张凤林,西方资本理论研究[M],1995,第26-68页。
②参见张凤林,西方资本理论研究[M], 1995,第265-274页。
③参见萨缪尔森等著,高鸿业等译,《经济学》第12版(上)[M], 1992,第87-88页。
①参见舒尔茨著,吴珠华等译,论人力资本投资[M], 1990,第9页。
②马克思,资本论(第二卷)[M], 1975,第122页。
①OECD,资本测算手册,2001,第93页。
①OECD,资本测算手册,2001,第93页。
②联合国等编,国家统计局国民经济核算司译.国民经济核算体系1993[M],中国统计出版社:1995,第149页。
①OECD,Measuring Productivity——Measurement of Aggregate and Industry-level Productivity Growth [M], 2001,p51.
②OECD,Measuring Capital——Measurement of Capital Stocks, Consumption of Fixed Capital and Capital Services[M],2001,p91.
①见Paul Schreyer , Pierre-Emmanuel Bignon , Julien Dupont, , OECD Capita Services Estimates—methodology and a first set of results[R],OECD Statistics Working Papers,2003.6,p13.
①联合国等编,国家统计局国民经济核算司译.国民经济核算体系1993[M],中国统计出版社:1995,第232页。.
①法国的具体核算过程见Gwenna?lle Brilhault.Retropolation of the CFCF Series and Calculation of Fixed Capital Stocks on the ESA-95 Basis in the French National Accounts[C].Working Papers,International Workshop:Capital Stock Estimation:Recent Contributions.Valencia, December 18th, 2000.
②美国的资本存量核算具体方法见OECD(2001)《资本测算手册》,第100页。
①国家统计局编,中国统计年鉴1992[M],北京:中国统计出版社,1993。
①国家统计局编,中国统计年鉴2002[M],北京:中国统计出版社,2003。
②国家统计局编,中国统计年鉴2002[M],北京:中国统计出版社,2003。
①Young,Alwyn,Gold into Base Metals: Productivity Growth in the People’s Republic of China during the Reform Period[J],Journal of Political Economy 111, no. 6 (Dec. 2003): 1220-61.
①本定义与固定资本形成相关定义解释均来自《中国统计年鉴2008》的指标解释。
①美国经济局对资本存量进行核算时对资产的分类情况见OECD(2001)《资本测算手册》的附件三。
①OECD , Measuring Productivity——Measurement of Aggregate and Industry-level Productivity Growth[M],France:2001,p52.
①D·W·乔根森等,生产率与美国经济增长[M], 1989,第132页。
①Paul Schreyer. Pierre-Emmanuel Bignon and Julien Dupon. OECD capital services estimatesL: methodology and a first of results[R].OECD statistics working paper.2003/6,p16.
①Gregory and Pierre. Multi-factor productivity measurement: from data pitfalls to problem solving– the Swiss way[R]. Working paper prepared for the OECD workshop on Productivity bern,16-18 October2006.p10..
①李京文等,生产率与中美日经济增长研究[M],1993,第2-3页。
①转引自,欧阳武,生产率度量的方法[J],数量经济技术经济研究,1996.12,第22页。
①根据OECD(2001)《资本测算手册》中的”附件三:四个国家采用的资产使用年限”中美国资料计算得到。
①转引自: OECD(2001), Measuring productivity OECD manual—Measurement of aggregate and industry-level productivity growth,p58.
①转引自:OECD(2001).Measuring productivity—Measurement of aggregate and industry-level productivity growth, OECD manual, p59.
①转引自:OECD(2001).Measuring productivity—Measurement of aggregate and industry-level productivity growth, OECD manual, p60.
①Canberra II Group会议是相对于CanberraⅠGroup会议而言。1995年,联合国统计委员会要求在1993年版本SNA的框架下,对经济统计中有关资本度量的问题进行研究,并在这一背景下启动了堪培拉会议。CanberraⅠGroup会议包括1997、1998、1999年三次会议。这里所说的4次Canberra II Group会议分别指2003年10月、2004年4月、2004年9月和2005年4月召开的会议。
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