住户无酬工作核算:概念、估价方法及卫星账户构建

Unpaid Household Work Accountiing: Conception,Valuation Method and Compilation of Satellite Account

对住户无酬工作的含义、分类、估价方法、住户生产卫星账户在无酬工作核算中的应用等问题进行了系统阐述,同时作为一种探索和尝试,在SNA中心框架基础上编制了住户生产卫星账户的框架,并探讨了如何将SNA指标调整为住户生产卫星账户指标。

This paper elaborates the definition,classification and valuation methods of unpaid household work on the basis of SNA(1993) and other international standards,then discusses the use of household(production) satellite account in the unpaid household work accounting and manages to compile the framework of (household) production satellite account.