统计研究 ›› 2012, Vol. 29 ›› Issue (8): 58-64.

• 论文 • 上一篇    下一篇

FISIM核算方法的演进与研究进展

蒋萍 贾小爱   

  • 出版日期:2012-08-15 发布日期:2012-07-27

The Evolution and Research Progress of FISIM

Jiang Ping & Jia Xiaoai   

  • Online:2012-08-15 Published:2012-07-27

摘要: 本文回顾了间接测算的金融中介服务(FISIM)核算方法的演进及其在中国的发展历程,同时对FISIM的最新研究进展进行梳理;国际上关于FISIM所含服务的构成,特别是风险管理和流动性转换及其对FISIM具体价格和数量的影响、FISIM的进出口核算与国际贸易的一致性、FISIM的物量核算、参考利率的确定等议题仍存在很大的研究空间。

关键词: FISIM, 参考利率, 产出测算, 使用分摊

Abstract: In this paper, we review the evolution of FISIM accounting and its development in China. Also, we analyze the latest research of FISIM; Internationally, the composition of the services that FISIM covers, particularly the risk management and liquidity transformation and its effects on the price and volume breakdown of FISIM, the consistency of import and export accounting of FISIM and international trade, the volume measures of FISIM, the determination of reference rate, etc. still has much room for research.

Key words: FISIM, Reference Rates, Output Measured, Using and Allocation