关键词: 虚拟计算, 自有住房服务, 市场房租估算法, 成本估算法

Abstract: Imputation is a unique concept important in national accounts, and also a controversial one. For owner-occupied dwellings, the rent charged to accounts is considered to be paid just like in the case of rental dwellings. This way of recording is called imputed rents, and it is the largest imputation for GDP. Imputed rent is recorded on both sides of the output of the real estate, on the production side, and the household final consumption expenditure on the expenditure side. This paper describes the historical background and the estimation methods of imputed rents in Japan and China. The paper also makes a detailed comparison of the two countries on relevant statistics. The comparison shows that there is high possibility that China's imputed rents had been seriously underestimated by 2005, and compared to Japan are still being underestimated now.

Key words: Virtual Computing, Owner-occupied Dwellings, Rent Market Approach, Cost Approach