2008SNA对金融核算的发展及尚存议题分析

Analysis on Development of Financial Accounting in 2008SNA and Issues for Further Research

2008SNA最主要的贡献之一是对金融核算的发展与完善。总的来看,2008SNA对金融核算的主要发展可归纳为概念、分类、产出估算方法、特定项目处理和其他等五个方面。金融核算的新发展涉及广泛的元素,对核算方法、流程与结果都将产生巨大影响,部分主要总量指标的估算、金融服务产出的核算和金融资产/负债的处理将因此而改变,2008SNA框架下金融核算与其他国际统计标准的协调性进一步增强。当然,金融核算本身是一个不断发展的领域,尚存不少问题有待进一步研究。

The development of financial accounting is one of the significant contributions of the System of National Accounts 2008(2008SNA).The main developments of financial accounting in 2008 SNA fall into such aspects as conceptions,classification,methods of output measurement,and treatment of specific items.These new developments involve wide-ranged and have important influences on the methods,procedures and results of financial accounting.Some of the main aggregates and output measurements for financial services will be changed.The harmonization between financial accounting under 2008 SNA and other international statistical standards improves greatly.In fact,financial accounting is a developing field and there are still many important issues awaiting further research.