首都经济贸易大学学报
首都經濟貿易大學學報
수도경제무역대학학보
JOURNAL OF CAPITAL UNIVERSITY OF ECONOMICS AND BUSINESS
2015年
3期
79-86
,共8页
财产收入%收入分配%国民核算体系
財產收入%收入分配%國民覈算體繫
재산수입%수입분배%국민핵산체계
property income%income distribution%SNA
对财产收入的核算已经成为研究收入分配差距的重要环节之一。然而,近年来的研究成果与国民核算体系(SNA2008)存在较大分歧,有必要依据国民核算理论,对当前收入分配理论研究与实际工作中关于财产收入界定的错位问题进行澄清,并提出中国财产收入核算的改进方向。
對財產收入的覈算已經成為研究收入分配差距的重要環節之一。然而,近年來的研究成果與國民覈算體繫(SNA2008)存在較大分歧,有必要依據國民覈算理論,對噹前收入分配理論研究與實際工作中關于財產收入界定的錯位問題進行澄清,併提齣中國財產收入覈算的改進方嚮。
대재산수입적핵산이경성위연구수입분배차거적중요배절지일。연이,근년래적연구성과여국민핵산체계(SNA2008)존재교대분기,유필요의거국민핵산이론,대당전수입분배이론연구여실제공작중관우재산수입계정적착위문제진행징청,병제출중국재산수입핵산적개진방향。
Accounting for property income has become an important part of the income distribution gap.Howev-er,throughout the research results of the recent years,it is not difficult to find that researchers have different opin-ions about its definition,which differ enormously from SNA(2008).It is necessary to clarify some mismatch prob-lems of the property income definition in Income distribution theory and current practice according to the theory of national accounts,and propose specific measures of improving property distribution accounts in China.