关键词: 非营利机构, 卫星账户, 国际标准, SNA

Abstract: Non-profit institutions are an integral part of the socio-economic framework. The current System of National Accounts (hereinafter referred to as SNA) cannot present the whole picture of non-profit institutions,and the compilation of non-profit institutions satellite accounts can make up for the shortcomings of the central framework in displaying information for non-profit institutions. This paper first of this paper discusses the updated content of the 2003 and 2018 editions of the non-profit institutions satellite accounts compilation manuals in terms of production scope, activity classification standards, and form framework, then summarizes the compilation experience of countries that have already compiled the non-profit institutions satellite accounts. This paper concludes with policy recommendations for compiling non-profit institutions satellite accounts in China.

Key words: Non-profit Institutions, Satellite Accounts, International Standard, SNA