统计研究

• 论文 • 上一篇    下一篇

中国国家资产负债表卫星账户设计原理研究

李金华   

  • 出版日期:2015-03-15 发布日期:2015-04-28

The Compilation Theory of the Satellite Accounts for China’s National Balance Sheet

Li Jinhua   

  • Online:2015-03-15 Published:2015-04-28

摘要: 编制国家资产负债表是国民经济核算的重要内容。由于资产负债内容的庞杂和资产负债表体系结构完整性的要求,国家资产负债表需要设立卫星账户。本文以国家资产负债表为依托,研究其卫星账户的标准表式和设计原理。

关键词: 资产负债表, 卫星账户, 设计原理

Abstract: It is an important part of national accounting to compile national balance sheet. Due to the complex and massive content of assets and liabilities and the integrity requirements of balance sheet structure, it is necessary to set up satellite accounts for national balance sheet. This paper studies standard tables and design principles of satellite accounts based on national balance sheet.

Key words: Balance Sheet, Satellite Account, Compilation Theory