关键词: 数字经济, 卫星账户, 统计分类, 核算方法

Abstract: The rapid development of the digital economy poses many challenges to the current statistical accounting system. This paper focuses on the challenges in economic production, income distribution and capital accounting and studies the design principles and feasibility of China’s digital economy satellite account framework. Firstly, it discusses the impact mechanism of digital economic activities on the accounting of production, income distribution, capital and finances in the existing accounting system, including the relation between digital economic activities and industrial units, transaction characteristics, producers, production scope and income distribution in the core framework. Then, a special design for the production of the digital economy and the accounting of the flow of capital is formed, based on the related classifications of digital economy in China and abroad and empirical analysis of the comparability and feasibility of China’s industries and product classification, and a general accounting index is constructed. Then the value added of the major industries of China’s digital economy from 2012 to 2017 is estimated on the basis of the framework design. Finally, combined with the status quo of China’s digital economy research, it proposes to deepen China’s digital economy satellite account system and the accounting methods, research and develop China’s digital economy high-frequency big data access methods and improve the industry and product classification and relevant statistical regulations of China’s digital economy.

Key words: Digital Economy, Satellite Account, Statistical Classification, Accounting Method