关键词: 分享经济, 生产核算范围, 统计分类, 增加值估算

Abstract: As the sharing economy is an emerging economy, the significant differences in its perceptions from all sectors of society have caused such issues as definition, production scope definition, statistical classification, valuation, and value-added estimation for accounting research and statistical practice. For this reason, from both theoretical and practical perspectives, this article combines various research to generalize the nature of the sharing economy. The sharing economy is a market-based sharing activity that temporarily transfers the right to access idle resources for a fee. It has entered a scale development stage thanks to the Internet communications technology, especially the sharing platform. In the meantime, based on the production view of SNA, the article summarizes the production and output statistical scope of the sharing economy and discusses the related statistical classification methods and standards. Finally, we propose the estimation methods for the sharing economy valuation. The innovation of this article is to put forward the theoretical boundary of sharing economy activities, to clarify the subject and statistical scope of sharing economy accounting research, and to help to overcome the difficulty of product identification and inaccurate classification of industrial activities in the statistical practice of the sharing economy. It provides, in general, a scientific and reasonable reference for improving the statistical methods system of “new industries, new formats, and new business models”.

Key words: Sharing Economy, Scope of Production Accounting, Statistical Classification, Estimation of Value Added