SNA关于金融工具核算方法的修订

Updated Accounting Methods of Financial Instruments in SNA

在联合国统计委员会确定的SNA修订问题清单中提到了若干金融工具核算的修订问题,修订后的SNA在2008年2月召开的联合国统计委员会第39届会议上公布。1993年SNA修订版根据各国多年来的统计实践经验,主要对回购协议,雇主养老金计划,雇员股票期权,不良贷款,互助基金、保险公司和养老基金的留存收益,与指数挂钩的债务工具和非人寿保险等金融工具的核算方法等进行了适当的修订。本文参考国际国民经济核算工作组提出的SNA修订全套综合建议,对金融工具在1993年SNA和1993年SNA修订版两个版本中的核算方法进行了介绍和比较,揭示了1993年SNA修订版中关于金融工具核算方法的变化,并总结了1993年SNA修订版对金融工具核算方法进行修订的特点。

Several financial instruments were put forward in the list of issues determined by United Nations Statistical Commission, and the updated 1993 SNA was published latest in 2008. On the basis of practical experience, the accounting methods of some chief financial instruments including repurchase agreements, employers＇ pension schemes, employee stock options, non-performing loans, retained earnings of mutual funds, insurance companies and pension funds, treatment of indexlinked debt instruments, as well as non-life insurance have been revised properly. Based on the Full Set of Consolidated Recommendations prepared by the Intersecretariat Working Group on National Accounts, this paper showed the changes of the accounting methods of the financial instruments in the Updated 1993 SNA and also summarized the characteristics of the updating via introducing and comparing the accounting methods of financial instruments in the 1993 SNA and the Updated 1993 SNA.