关键词: FISIM, 参考利率, 部门分摊

Abstract: According to the SNA series version, this article researches FISIM from total FISIM calculation, sector allocation, and analyzes its’ impact on GDP and income distribution. For total FISIM, it compares the scope and impact of accounting and analyzes the reference rate including a risk premium on FISIM. According to the FIs’ capacity of taking the final risk, it studies three different methods to determine the reference rate through risk resource, risk compensation, constructing flow fund sheet and balance sheet etc.. For sector allocation, by using I-O table it analyzes the 2008 SNA reference rate allocation with virtual department method and its influence on GDP accounting and accounting income distribution. In addition, taking the European Union as the main part, it investigates some other countries’ accounting practice. Finally, combining with the above analysis, it uses the input output table, the cash flow statement and the reference rate recommended by the 2008 SNA to analyze the influence of FISIM on the production accounting and income distribution in China.

Key words: FISIM, Reference Rate, Sector Allocation