间接测算的金融中介服务的可比价核算研究

Study on Constant-price Financial Intermediation Services Indirectly Measured Accounting

本文从使用者成本(usercost,UC)的角度解析了参考利率的由来,归纳整理了国际标准及著名学者关于间接测算的金融中介服务(financial intermediation services indirectlymeasured,FISIM)的现价核算的方法;比较研究了目前国内外关于FISIM的可比价核算原理;介绍了部分国家在FISIM的可比价核算方面的实践情况;结合中国的实际,分析了各种核算方法的适用性,以期为中国可比价FISIM核算提供参考。

From the perspective of the user cost, this article analyses the origin of the reference rate, sums up the international standard and the famous scholars about the present price FISIM accounting method;compare research on the principle of constant price FISIM accounting at home and abroad;introduces some countries’ constant price FISIM accounting practice;combines the actual conditions of China, analyzes the applicability of the various accounting methods, in order to provide reference for China’s constant price FISIM accounting.