资本服务核算的国际研究新进展及启示

The Latest Development of International Research on Capital Service Accounting and Its Inspiration

资本服务而非资本存量是测度资本投入的准确指标。然而,现有的大多数与全要素生产率相关的经济增长模型研究中仍使用资本存量这一价值指标作为资本投入的替代指标,使得实证结果产生偏差。本文重点探讨了资本服务核算的理论基础和技术方法两大方面的研究,系统地梳理了资本服务核算的国内外研究现状,揭示了现有资本服务核算研究中存在的问题有资本服务核算纳入中国国民经济核算体系的滞后性、经济增长模型中资本存量的误用、资本服务核算方法的推进以及数据误用等,最后提出了进一步的研究方向和内容。

Capital service rather than capital stock is the accurate measure indicator for capital input.However,capital stock was still applied as the indicator of capital input in most studies of economic growth model,such as the measurement of total factor productivity,resulting in the deviation of empirical results.This paper focused on theory and technical methods of capital services accounting,and systematically reviewed and analyzed the research status of capital services accounting.Further,this paper proposed the main problems in studies of capital services accounting,including the lag of incorporating capital services accounting into China's System of National Account,the misuses of capital stock indicator in economic growth model,the advance of capital service accounting methods and misapplication of data.Finally,this paper puts forward some research direction and area.