CAJ | 학술논문

2013年是美国第14次国民收入和生产账户的综合调整年.本次调整中,美国官方统计部门主要对资产边界进行了扩展修订,将R＆amp;D投入以及包括娱乐、文学及艺术原创在内的“无形资产”和住宅固定资产的所有权转移成本等纳入了固定资产投资核算.对于这一调整,国内各界提出了诸多疑问,对其可能产生的影响表示出极大的关注.本文从国民经济核算的角度,对这些疑问进行解答;同时,也对美国开展此次调整的动因进行分析,以便为迸一步改革与完善我国GDP的核算提供参考.
2013년시미국제14차국민수입화생산장호적종합조정년.본차조정중,미국관방통계부문주요대자산변계진행료확전수정,장R＆amp;D투입이급포괄오악、문학급예술원창재내적“무형자산”화주택고정자산적소유권전이성본등납입료고정자산투자핵산.대우저일조정,국내각계제출료제다의문,대기가능산생적영향표시출겁대적관주.본문종국민경제핵산적각도,대저사의문진행해답;동시,야대미국개전차차조정적동인진행분석,이편위병일보개혁여완선아국GDP적핵산제공삼고.
2013 is the 14th comprehensive adjustment year of NIPA in USA. In this adjustment, the U. S. official statistics department extended and revised the asset boundary mainly. The intangible assets which including R＆D investment, entertainment, literary and original artistic and the transfer cost of the ownership on residential fixed assets were Incorporated in the fixed asset investment accounting. People raised many questions for this adjustment and expressed great concern on its possible impact. This article tried to answer these questions from the perspective of national accounts. Meanwhile, this paper did some analyses on the motivation of this adjustment in U. S. in order to provide some useful references for further reforming and improving China＇ s GDP accounting.