非营利机构卫星账户编制的国际进展:标准更新及国家经验

International Progress in Non-profit Institutions Satellite Accounts:Standard Updates and National Experiences

非营利机构是社会经济架构中不可或缺的重要组成部分。现行的国民账户体系(下文简称"SNA")(United Nations,2009)并不能完整呈现非营利机构的全貌,非营利机构卫星账户能够弥补中心框架对非营利机构信息展示不全的缺陷。本文首先探讨了联合国2003版和2018版非营利机构卫星账户编制手册在生产范围、活动分类标准及表式框架等方面的更新内容。其次,对目前已经实践编制非营利机构卫星账户国家的编制经验进行总结梳理。文章最后提出了我国编制非营利机构卫星账户的政策建议。

Non-profit institutions are an integral part of the socio-economic framework. The current System of National Accounts( hereinafter referred to as SNA) cannot present the whole picture of non-profit institutions,and the compilation of non-profit institutions satellite accounts can make up for the shortcomings of the central framework in displaying information for non-profit institutions. This paper first of this paper discusses the updated content of the 2003 and 2018 editions of the non-profit institutions satellite accounts compilation manuals in terms of production scope,activity classification standards,and form framework,then summarizes the compilation experience of countries that have already compiled the non-profit institutions satellite accounts. This paper concludes with policy recommendations for compiling non-profit institutions satellite accounts in China.