摘要
随着服务业的快速发展,做好国际服务贸易的统计尤为重要。目前,银行代客涉外收付款统计是我国国际服务贸易统计的重要数据源,国际服务贸易统计是国际收支平衡表的重要组成部分。银行代客涉外收付款统计采用收付实现制原则,国际收支平衡表采用权责发生制原则。实践中,服务贸易企业收入境外流转和新业态的发展,使得权责发生制与收付实现制下数据差异较大,国际收支统计无法反应我国跨境服务贸易的全貌,对国际服务贸易统计带来挑战。展开深入调查研究,通过梳理我国国际服务贸易统计现状,探讨统计差异原因,提出相关政策建议。
With the rapid development of service industry,it is particularly important to do a good job in the statistics of international service trade.At present,the statistics of cross-border receipts and payments by non-banking sectors is an important data source for the statistics of international service trade of China,the statistics of international service trade is a key part of the balance of payments.However,the cash basis principle is adopted in the statistics of cross-border receipts and payments by non-banking sectors,and the accrual basis principle is adopted in the balance of payments.In practice,the revenue transferred abroad and the new business forms of international service trade make the data of accrual basis and cash basis differ greatly,which brings challenges to the statistics of international service trade.In view of the issue,I research the current situation of China's international services trade statistics,discuss the reasons for statistical differences,and finally put forward relevant policy suggestions.
作者
杨雅欣
Yang Yaxin(The People’s Bank of China Tianjin Branch,Tianjin 300040)
出处
《对外经贸》
2021年第5期16-19,共4页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
跨境服务贸易
新业态
国际收支统计
会计准则
影响
International Service Trade
New Business Forms
Balance of Payments Statistics
Accounting Principle
Impact