关于资金流量核算和国际收支核算协调问题的探讨

An Research about Compatibility of Flows-of-funds Accounting and Balance of Payments Accounting

良好的协调性不仅可以保证国民经济核算数据的质量,而且还可以强化核算资料的分析作用。针对如何提高资金流量核算和国际收支核算的协调一致,提出一个思路,即将资金流量核算和国际收支核算的内容置于国民经济账户之上,使国民账户成为彼此协调的中介。为使国民经济账户成为两大核算彼此衔接的桥梁,需对现有国民经济账户进行调整和细化,并主要对金融账户的设计形式进行了探讨。

Good compatibility can not only assure the quality of data in national accounting, but also intensify analytical function of the accounting data. As for how to improve compatibility between flows- of-funds accounting and balance of payments accounting, this paper puts forward a proposal scheme, which is to use national account to express the contents of flows - of- funds accounting and balance of payments accounting and let national account bridging up the two accounting systems. It is necessary to adjust present national accounts in order to make national account becomes the intermediate. The paper mainly explores the design form of financial account.