FISIM核算若干问题研究

Research on Some Problems about FISIM Accounting

根据SNA系列版本,本文从总量核算、部门分摊方面研究了FISIM及其对GDP和收入分配的影响。总量核算方面,解析了SNA系列版本的FISIM核算范围,分析了不同范围对总量核算的影响;对比分析了包含风险溢价的参考利率与无风险利率对FISIM的影响;按照FIs能否承担最终风险,通过分析风险来源、风险补偿及构建FIs的资金流量表和存量表等方法,研究了参考利率的三种确定方法。部门分摊方面,构建投入产出表解析2008年SNA参考利率分摊与虚拟部门法对生产核算的影响,采用账户分析参考利率对部门收入分配的影响。此外,考察了以欧盟为主的部分国家FISIM核算实践。最后,结合以上分析结论通过投入产出表和资金流量表分析了采用2008年SNA推荐的参考利率计算FISIM对中国生产核算及收入分配核算的影响。

According to the SNA series version, this article researches FISIM from total FISIM calculation, sector allocation, and analyzes its＇ impact on GDP and income distribution. For total FISIM, it compares the scope and impact of accounting and analyzes the reference rate including a risk premium on FISIM. According to the FIs＇ capacity of taking the final risk, it studies three different methods to determine the reference rate through risk resource, risk compensation, constructing flow fund sheet and balance sheet etc.. For sector allocation, by using I-O table it analyzes the 2008 SNA reference rate allocation with virtual department method and its influence on GDP accounting and accounting income distribution. In addition, taking the European Union as the main part, it investigates some other countries＇ accounting practice. Finally, combining with the above analysis, it uses the input output table, the cash flow statement and the reference rate recommended by the 2008 SNA to analyze the influence of FISIM on the production accounting and income distribution in China.