我国经济行业分类对编制旅游卫星账户(TSA)的影响研究

A Research on the Impacts of Chinese Economic Activities Classification on the Compilation of Tourist Satellite Accounts(TSA) in China

旅游卫星账户(TSA)的特点是,以遵守SNA93的基本概念与核算原则为前提,采用与主体账户完全相同的生产范围和产品分类,从需求和供给两方面全面准确计量旅游活动对整体经济的影响。因此,国家经济行业分类制约着编制TSA的详细程度,从而影响TSA计量结果的准确性。本研究通过对我国TSA实践过程中出现的问题及原因进行分析,对我国原有的和新版的经济行业分类体系进行比较,提出上述观点,旨在于促进我国经济活动分类的不断细化,为构建TSA奠定良好基础。

Tourism Satellite Account（TSA） features a premise of complying with the basic concepts and accounting principles of SNA93 （System of National Accounts in 1993）. It uses exactly the same ranges of productions and products and measures the impact of tourism activities on the overall economic status from both supply and demand angles. Therefore, the Chinese Economic Activities Classification not only directly restrains how detailed the compilation of a tourism Satellite Account can be but also influence the accuracy of TSA measurement. The author raised the above mentioned views by analyzing the obstacles appearing in the process of TSA practices and by making a comparison between the original and new version of Chinese Economic Activities Classification. The views are raised with the aim of promoting the more detailed classification of China＇ s economic activities so to lay a good foundation for constructing China＇ s tourism satellite account.