SNA关于不变价FISIM核算标准的修订与核算标准可能的发展方向

Revision of Constant Prices FISIM Output Accounting Standards in SNA and Possible Development of Standards

准确核算"间接测算的金融中介服务"(financial intermediate services indirectly measured,FISIM)的不变价产出,是客观测度金融业生产率与增长率的基础。本文立足不变价核算基本方法,梳理SNA(System of National Account,国民账户体系)关于不变价FISIM核算标准的修订,并探索核算标准可能的发展方向。研究表明,FISIM既不具备合适价格指标,也不具备明确的物量指标,是基本核算方法难以适用的原因;与1993版SNA核算标准相比,2008版SNA核算标准显著提升了物量核算结果的准确程度;为进一步提升准确程度与实践性,联合使用存量缩减法与产出指标法将成为核算标准未来可能的发展方向。

Accurate measurement of constant prices Financial Intermediate Services Indirectly Measured(FISIM)value added,is the basis of objective measurement of the productivity and growth rate of financial industry.In this article,we base on the basic method of constant prices,analyse the revision of SNA on constant prices FISIM accounting standards,and explore the possible development of accounting standards.Results show that FISIM has neither proper price index nor clear volume index,which is the reason why basic method is inapplicable;Compared with the 1993 SNA standard,the 2008 SNA accounting standard significantly improves the accuracy of volume accounting results;For further research,combining use of the deflated stocks method and the output indicator method could be the possible development direction of accounting standards.