关键词: 新型贸易核算方法, 经济双循环, 准确性, 一致性

Abstract: In the context of vertically integrated division of labor, a variety of trade accounting methods have been widely used. However, the existing measurement framework has not been effectively verified for consistency and accuracy and is difficult to be applied directly to the dual-cycle economic system of China. In view of this, this article proposes a simple and feasible new trade accounting framework, which removes double accounting items in advance after distinguishing the outflow commodities according to their single and multiple cross-border behavior, and calculates the new value structure and source of the outflow commodities on this basis. Compared with the existing trade accounting methods, the method provided in this article has the following characteristics. First, it has a wide range of applications and can account for trade in a variety of situations, such as total trade volume, bilateral trade, and the accounting of domestic-cycle and international-cycle commodities. Second, it is easier and more convenient. Third, the results of the this trade accounting method are accurate and meet the principle of consistency.

Key words: New Trade Accounting Method, Dual-cycle economy, Accuracy, Consistency