SNA关于非金融资产和金融资产分类的修订

Updated Classification of Non-financial Assets and Financial Assets in SNA

联合国统计委员会在2008年2月召开的第39次会议上公布了1993年SNA修订版的第一卷(简称1993年SNA修订版),共包括17章内容。在研读1993年SNA及其修订版的基础上,对经济资产中非金融资产和金融资产分类的修订内容进行了归纳和分析。与1993年SNA相比,对于非金融资产,1993年SNA修订版取消了有形资产和无形资产的分类标准,用新名词"知识产权产品"对原"无形固定资产"进行补充修订,用"合同、租约和执照"及"商誉和市场营销资产"对原"无形非生产资产"进行补充修订;而对金融资产,1993年SNA修订版对八个次级类别中的某几个类别进行了扩充或更改名称。

Updated System of National Accounts 1993： Volume 1 （Updated 1993 SNA for shot） was brought out by the Statistical commission in the 39th session in February 2008. There are seventeen chapters in the volume 1. Based on a careful reading of 1993 SNA and Updated 1993 SNA, this paper summarized the amended details about the classification of the non - financial assets as well as the financial assets. Contrast to the 1993 SNA, as for the non - financial assets, the Updated 1993 SNA has cancelled the tangible/intangible dichotomy. A new terminology--＂ Intellectual property products＂ has been used to revise the ＂Intangible fixed assets＂. The terminologies--＂Contracts, leases and licences＂ and ＂Goodwill and marketing assets＂ have been used to revise the ＂Intangible non - produced assets＂ as well. For the financial assets, Updated 1993 SNA has expanded or renamed the classifications of the eight supplementary.