ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1986.tb00533.x

出版商:Blackwell Publishing Ltd    

年代:1986

数据来源: WILEY

摘要:

This paper examines the purposes of the SNA and concludes that they frequently conflict with one another. Consequently, the structure of the SNA should be made more flexible. This can be achieved by means of a system of a general purpose core supplemented by special modules. This core is a full‐fledged, detailed system of national accounts with a greater institutional content than the present SNA and a more elaborate description of the economy at the meso‐level. The modules are more analytic and reflect special purposes and specific theoretical views. It is argued that future revisions will concentrate on the modules and that the core is more durable than systems like the present

ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1986.tb00534.x

出版商:Blackwell Publishing Ltd    

年代:1986

数据来源: WILEY

摘要:

This paper describes the French enlarged system of national accounts, and discusses its relevance for the revision of the UN System of National Accounts. Part I develops the concept of a “Central System” of national accounts, and sets out its minimum requirements and the margins within which adjustments or variants would be acceptable. This part concludes that the Central System is the basic system of macro‐economics, and must meet the needs of macro‐economists both as to content and coherence. Part II discusses the issue of the complexity of SNA. It proposes the introduction of a “tableau economique d'ensemble” (TEE) to provide an overview of the Central System, and shows how certain complementary approaches dealing with population, employment, input‐output, financial operations, and more detailed presentations of wealth accounts and institutional sector accounts can be related to the TEE. The third part discusses the possibilities of deriving directly the accounts of the Central System from microdata for individual units, concluding that although this may be possible in limited special cases such as central government, it is generally impractical. For certain sectors‐ especially non‐financial corporate and quasi‐corporate enterprises‐a system of intermediate accounts is proposed, which would reflect the data that can be collected from these units without adjustments and/or corrections needed for the national accounts. For other sectors, notably households, only global treatment seems feasible. Part IV introduces the concept of satellite accounts as a means of extending the coverage of the data system without overburdening the Central System. Annexes illustrate the tableau economique d'ensemble, the intermediate accounts, satellite accounts, and accounts relating to such extensions as natural resour

ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1986.tb00535.x

出版商:Blackwell Publishing Ltd    

年代:1986

数据来源: WILEY

摘要:

This paper explains the treatment of market and non‐market transactions in the national accounts. Different possibilities of defining these two types of transactions are discussed, and it becomes evident that a strong restriction of national accounts to market transactions only cannot be seriously taken into consideration. On the other hand, a system of supplementary tables is proposed which shows the market and the non‐market transactions as such. Examples of tables of this kind are presented for the Federal Republic of Germ

ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1986.tb00536.x

出版商:Blackwell Publishing Ltd    

年代:1986

数据来源: WILEY

ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1986.tb00537.x

出版商:Blackwell Publishing Ltd    

年代:1986

数据来源: WILEY