CAJ | 학술논문

本文在资金流量核算表的基础上,依据“固定产品收入结构假定”、“固定产品支出结构假定”、“固定部门收入结构假定”和“固定部门支出结构假定”4种假定,给出了编制资金流量部门表和资金流量产品表的计算公式,建立了包含4个机构部门模型、2个金融产品模型、4个部门与产品交叉模型的资金流量表乘数模型体系.用中国2011年资金流量表数据进行了实际验证.利用这些模型可以进行部门间、产品间、部门与产品相互之间的资金流量关系分析,可以为制定政策、追踪各种资金关联效应提供方法论的支持.
본문재자금류량핵산표적기출상,의거“고정산품수입결구가정”、“고정산품지출결구가정”、“고정부문수입결구가정”화“고정부문지출결구가정”4충가정,급출료편제자금류량부문표화자금류양산품표적계산공식,건립료포함4개궤구부문모형、2개금융산품모형、4개부문여산품교차모형적자금류량표승수모형체계.용중국2011년자금류량표수거진행료실제험증.이용저사모형가이진행부문간、산품간、부문여산품상호지간적자금류량관계분석,가이위제정정책、추종각충자금관련효응제공방법론적지지.
Based on flow of funds accounts table, according to the four as sumption of ＂assuming fixed product revenue structure＂, ＂assuming fixed product expenditure structure＂, ＂assuming income structure of fixed Department＂, ＂ as suming expenditure structure fixed Department＂, and gives a calculation formul a for the flow of funds the Department table and flow of fund product table, and also set up a multiplier model system of cash flow statement which includes four sector models, two financial products models, four department and cross-product models. These models can be used to analysis the relationship of ＂sector-by-sector＂, ＂product-by product＂ ,＂ sector-by-product＂, and track funds as sociated effects to provide support for making policy, methodology support.