统计研究 ›› 1999, Vol. 16 ›› Issue (3): 56-60.

• 论文 • 上一篇    下一篇

金融核算疑难问题辨析

杨灿;欧延瑜   

  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:1999-03-15 发布日期:1999-03-15

Analysis on Knotty Problems in Financial Accounting

Yang Can;Ou Yanyu   

  • Received:1900-01-01 Revised:1900-01-01 Online:1999-03-15 Published:1999-03-15

Abstract: In national accounts, for what reason, the financial intermediary activities are productive service and what kind of productive service? Why financial flow is not belong to re-distributional category? How can we understand accounting nature of bank interest balance? Are there any contradictions in formula for financial output in SNA? And how to calculate share of using financial service in various sectors? Such problems often puzzle people, the paper tries to make overall analysis on these issues.