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### 2016版CSNA有关FISIM系列修订及其影响的定量测度

• 出版日期:2020-01-25 发布日期:2020-02-28

### The Series of Revision of FISIM in CSNA 2016 and Quantitative Measurement of Their Effects

Xu Aiting & Li Peijin

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• Online:2020-01-25 Published:2020-02-28

Abstract: China’s System of National Accounts (CSNA) 2016 revised the accounting body, accounting scope, accounting method and allocation method of FISIM. This paper systematically inspects the impact path of a series of revision on FISIM output and expenditurebased GDP, and quantitatively measures the specific impact of the above revision on the core economic indicators. The calculation results show that the FISIM output scale based CSNA 2016 method has increased by 21.83%, among which the “expansion effect” caused by the revision of the accounting body, the “reduction effect” caused by the revision of the accounting scope, and the “adjustment effect” caused by the revision of the accounting method respectively contributed 69.77%, -72.78%, and 103.03% of the increase in FISIM output. The series of revision of FISIM increased the productionbased GDP by an average of 0.33%. Although one adjustment has been made in the first economic census, the readjustment of the FISIM allocation method has further increased the size of the expenditurebased GDP, increasing the final consumption rate and net export rate to 51.33% and 3.62% respectively. The series of revision of the FISIM accounting method not only more objectively reflect the improvement of economic aggregates and the optimization of economic structure, but also more accurately portray the impact of interest rate liberalization on China’s financial intermediary services.