关键词: SNA, 金融工具, 核算方法, 修订, 比较分析

Abstract: Several financial instruments were put forward in the list of issues determined by United Nations Statistical Commission, and the updated 1993 SNA was published latest in 2008. On the basis of practical experience, the accounting methods of some chief financial instruments including repurchase agreements, employers’ pension schemes, employee stock options, non-performing loans, retained earnings of mutual funds, insurance companies and pension funds, treatment of index-linked debt instruments, as well as non-life insurance have been revised properly. Based on the Full Set of Consolidated Recommendations prepared by the Intersecretariat Working Group on National Accounts, this paper showed the changes of the accounting methods of the financial instruments in the Updated 1993 SNA and also summarized the characteristics of the updating via introducing and comparing the accounting methods of financial instruments in the 1993 SNA and the Updated 1993 SNA.

Key words: SNA, Financial Instruments, Accounting Method, Update, Compare and Analyze