CAJ | 학술논문

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。
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.