关键词: 住户无酬劳动, 住户卫星账户, 核算

Abstract: Although unpaid household labor falls outside the SNA production boundary, it is important in describing production results and economic wellbeing, judging the social and economic role of women, promoting the objectivity of international comparison and consistency of national accounts. This paper summarizes the international progress of unpaid household labor accounting, including valuation methods, data sources and accounting tools, then analyzes the status of China’s unpaid household labor accounting, and gives advice on how to set up and improve unpaid household labor accounting in China.

Key words: Unpaid Household Labor, Household Satellite Account, Accounting