摘要
经济学说史中关于"国富"问题的探讨是当今国家资产负债表核算的理论渊源。在爬梳"国富"账户沿革的前提下,本文将"国富"账户与国民账户体系中的国家资产负债表账户进行整合,借此从核算项目上厘清"国富"账户与国民账户体系中的国家资产负债表账户之间的渊源关系。近代中外文文献中刊载了大量的中国"国富"数据,本文对其数据来源、数字的准确性、数据引用情况等问题予以考证,从而为该领域的后续研究提供最基本的数据支持。关注国家资产总量核算问题具有一定的现实价值。因此,除惯常引用的现代国民经济统计流量指标外,对国民经济统计发展史中的存量指标应该给予充分关注。
The discussions of"National wealth"in the history of economic theory were the theoretical sources of current national balance sheet accounting.On the premise of combing the evolution of the"National wealth"account,this paper integrates the"National wealth"account with the national balance sheet in the system of national accounts,in order to clarify the relationship between the"National wealth"account and the national balance sheet in the system of national accounts.A large number of data of China’s"National wealth"have been published in modern Chinese and foreign literatures.This paper makes textual research on its data sources,data correction,data citation and other issues,so as to provide the most basic data support for the follow-up research in this field.It has practical value to pay attention to the accounting of national total assets.Therefore,in addition to the commonly used flow indicators of modern national economic statistics,the stock indicators in the development history of national economic statistics should be given full attention.
出处
《中国经济史研究》
CSSCI
北大核心
2021年第5期146-155,共10页
Researches in Chinese Economic History
基金
中国社会科学院青年学者启动项目“中国国民经济核算发展研究”(批准号:2020YQNQD001)
中国社会科学院“登峰计划”“中国经济思想史特殊学科”阶段性成果之一
国家社科基金重大项目“近代中国金融市场发展与运行研究”(批准号:16ZDA133)。
关键词
“国富”
国家资产负债表
国家资产
National Wealth
National Balance Sheet
National Assets