近年来我国国民经济核算的改革与实践

Recent Reforms and Practices in China’s National Accounting

党的十八届三中全会以来,国家统计局在国民经济核算方面进行了一系列改革,制定新的国民经济核算标准,完善国内生产总值(GDP)核算方法,细化账户内容,多项核算工作取得重要进展。本文全面梳理了近年来国家统计局在国民经济核算方面开展的各项工作,系统总结国民经济核算取得的新进展,介绍《中国国民经济核算体系(2016)》的变化以及组织实施情况,总结地区生产总值统一核算、编制全国和地方资产负债表、探索编制自然资源资产负债表、GDP核算、投入产出核算、资金流量核算、派生产业核算等方面开展的改革工作,并结合继续完善我国国民经济核算工作要求,提出政策建议。本文对于有关学者进一步开展国民经济核算研究,以及广大用户正确使用和解读国民经济核算数据具有重要的参考意义。

Since the third plenary session of the 18;Central Committee of the CPC,the National Bureau of Statistics of China(NBS)has launched a series of reforms in national accounting,including the development of a new system of national accounts,the improvement of Gross Domestic Product(GDP)accounting methods,and the refinement of national accounts.Significant progress is made in multiple national accounting projects.This paper makes a comprehensive review of NBS’s recent achievements and developments in national accounting,illustrates the main changes and implementation of China’s System of National Accounts 2016,and summarizes recent reforms in unified national and regional GDP accounting,national and regional balance sheet accounts,natural resources balance accounting,GDP accounting,input-output accounting,flow of funds accounting and derivative industries accounting.Policy advice is also given in this paper for further improvements of China’s national accounting.This study has great significance for further study on national accounts as well as proper usage and analysis of national accounting data.