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dc.contributor.author罗乐勤
dc.date.accessioned2017-11-14T02:14:35Z
dc.date.available2017-11-14T02:14:35Z
dc.date.issued2006-03-28
dc.identifier.citation厦门大学学报(哲学社会科学版),2006,(02):104-110
dc.identifier.issn0438-0460
dc.identifier.otherXMDS200602019
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/145716
dc.description.abstract我国国民经济核算体系采用基本核算表与国民经济账户并行的结构。在所体现的功能作用上,基本核算表和国民经济账户应该建立一种互补关系,在协调一致的基础上形成一个科学严谨的有机体系。收入分配及支出账户描述收入分配使用的全过程,其指标设置应该比资金流量表中实物交易部分的相关指标设置更加详细。同时可以通过设置收入分配及支出账户的子账户,扩展对实物社会转移和住户、政府部门实际最终消费指标的核算。
dc.description.abstractNational Accounts System in our country adopts a parallel structure of Basic Accounting Table and National Accounts. However, these two should be complementary in terms of function and they form a scientific organic system based on coordination and consistence. To describe the whole process of using income, the indexes' setup of Income Distribution and Expenditure Accounts should be more detailed than that of Physical Transaction in Flows-of-funds Accounts Statement. Meanwhile, by setting up sub-accounts, we can expand the accounting of the social transfer of physical merchandise and the real final consumption index for both household and the government sectors.
dc.language.isozh_CN
dc.subject收入分配及支出账户
dc.subject国民经济核算
dc.subject实物社会转移
dc.subjectincome distribution and expenditure accounts, National Accounts, social transfer of physical merchandise
dc.title收入分配及支出账户的改进研究
dc.title.alternativeOn the Improvement of Income Distribution and Expenditure Accounts
dc.typeArticle


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