关键词: 固定资本存量 分部门核算 企业 PIM

Abstract: Due to the serious lack of fixed assets related statistics, many literatures on the measurement of capital stock in China don’t follow the accounting process in SNA that estimate the fixed capital stock in micro sectors first, and then plus to the macro level, and the estimation results can not reflect the important information of assets accumulation in different sectors in China. In this situation, this paper fully exploits the fixed assets information available in the corporate financial information, and discusses the rationality and feasibility of estimating fixed capital formation in enterprise sector based on original value of fixed assets. On this basis, by taking 35 industries as example, it estimates the fixed capital stock of equipment and building in enterprise sector using the method of PIM. In the course of the estimation, it also makes some improvements to the problems related to capital index and fixed assets price index used in the literatures. This study solves the problem of estimating the fixed capital stock of enterprise sector, it also provides a possible solution for the estimation of the fixed capital stock of other sectors in addition to household sector.

Key words: Fixed Capital Stock, Sector Accounting, Enterprise, PIM