统计研究 ›› 2007, Vol. 24 ›› Issue (5): 17-20.

• 论文 • 上一篇    下一篇

多视角下无偿服务核算必要性研究

谷彬   

  1. 东北财经大学统计系
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2007-05-15 发布日期:2007-05-15

The Multi-Angle Study on the Necessity to Account Free Services

  • Received:1900-01-01 Revised:1900-01-01 Online:2007-05-15 Published:2007-05-15

摘要: 本文对SNA未包括无偿服务的传统核算方式提出质疑,并从多个角度分析了其核算的价值和意义,得出应将无偿服务核算纳入SNA的结论,从而为国民经济核算的改革与发展指明了方向。

关键词: 无偿服务核算, 第三产业, 国际比较

Abstract: This paper questions the traditional way of SNA without free services and analyzes the value and the significance of free services accounting from varied angles.Finally ,it draws a conclusion that the free services should be brought into SNA , as point out the direction for the reform and development of SNA.


 

Key words: Key words:accounting of free services, tertiary industry, international comparison