abstract:
1992
China began to implement the new national economic accounting system in 2000.
2003
Yes, I am
Promulgated and implemented by China
China National Economic Accounting System
(2002))
statement
Master production plan
Withdraw from our country
Historical stage of national economic accounting. This paper is divided into the changes of the national economic accounting system model.
Analysis.
Keywords: national economic accounting system
change
I. Supply and demand framework
In order to reveal the law of institutional change,
According to the subject of institutional change, new institutional economics
Similarly, institutional change can be divided into induced institutional change and mandatory institutional change. in this
The most outstanding achievement in a field is
Rutan and Lin Yifu.
V·w· Ratan applied his research method of technological change to the study of institutional change, and put Schultz
And North's theory took another step forward.
Second, theme games.
Generally speaking,
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The main body of supply is the government.
(
formal
)
. Single supply structure,
The cost is huge, the investment cycle is long, and the risk is much higher than the income. Official supply
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with the purpose of
Meet the needs of macroeconomic management, therefore,
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In this case, it has the nature of public goods. by contrast
Words,
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The demand subjects are different, which are composed of government, enterprises and individuals. Demand subject
Diversification,
Therefore, the interest target of demand
(
motive power
)
different
(
note:
The purpose of the needs and interests mentioned here
Mark,
A term similar to North's "external profit"):
For the government,
Its demand objectives are basically as follows
Macroeconomic management and international comparison; For enterprises, their interests include enterprise management,
Minimize the market cost of operation.
(
Profit maximization
)
And the social reality of entrepreneurs' personal efforts.
Now;
For individuals,
Its demand for national economic accounting data is to seek complete information,
Reduce the links and risks of market transactions,
I.e. reducing transaction costs,
So as to improve its economic benefits,
Realize the maximization of its personal economic objective function.
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Supply and
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Because of the above differences between the demand subject and the target, at the same time,
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With its huge amount of information and rich methods, people are considering the reform of national economic accounting.
Leather, must first.
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Pay attention to the guiding mechanism between supply and demand.
Third, the reform model based on demand gap.
Due to the diversification of demand subjects,
The demand objective function is multi-layered,
Relative to the supplier
There is a demand gap in the single structure and single level of the objective function, which is reflected in the right
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Distribution of total information and structural requirements.
It can be said,
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One of the goals of further reform.
The first is to eliminate this demand gap.
To eliminate the demand gap, there should be two situations in theory:
One is to reduce
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Supply, the second is to increase.
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Demand. if it were not for
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On the whole, it is obvious that the government
If supply is a behavior under the rational principle, it will generally increase rather than decrease. Due to public * * *
Products are non-exclusive and non-competitive, and it is best for the government to undertake them. In this regard, the Government may wish to
Conduct "monopoly production". Objectively speaking, elimination
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The demand gap is best enlarged by the following ways.
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need
Seek to start. The clarity of potential demand subject and target is induced institutional change.
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middle
The embodiment of institutional arrangements; Moreover, this institutional arrangement is similar to classical to some extent.
The phenomenon described by Say's law in economics,
In other words, supply creates its own demand.
Beg.
The government can use special functions,
Expand the publicity of national economic accounting information and advantages,
And arrange corresponding supporting measures.
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Forced expansion means forced change.
Therefore, the most important feature of the change of national economic accounting system is mandatory change.
Fourth, why is it mandatory change?
The national economic accounting system itself is a powerful tool to maintain macroeconomic management, and its role
Is to reduce the transaction cost of state machine operation. Therefore, in the context of institutional changes.
This system fundamentally determines the mandatory characteristics.
In addition, the understanding of national economic accounting products is a "free ride" in institutional arrangements.
The problem is also the reason that determines the mandatory change of national economic accounting.
Understand the nature of national economic accounting products;
(
one
)
National economic accounting is a public product.
This view was first put forward by Professor Qiu Dong. Because the national economic accounting has a public * * *
The two attributes of a product, namely non-exclusiveness and non-competitiveness, have a common attribute.
* * * The most basic features of the product.
This argument can be summed up in two theories: one is the public product nature of information; The second is the country.
The public product nature of national economic accounting as an institutional arrangement. As the first theoretical basis, come
From the research of information economics on "information as commodity", information is the key to commodity.
Is that information has the characteristics of public goods. Samuelson and Hai made outstanding contributions in this respect.
Fred and Arrow. Information is a public product, so is the national economic accounting system, which naturally appears as an information base.
With this function; The second theoretical basis comes from the research of institutional economics. According to the system
Degree of economic research, institutional arrangement is a kind of public product, and this kind of public product is generally
Produced by the state.
Two theoretical foundations determine that national economic accounting is a public product. place
Therefore, whether as a special public product or as an institutional arrangement alone,
The change of national economic accounting should be mandatory.
(
two
)
Solve the problem of "hitchhiking" in institutional arrangements
The so-called "hitchhiking",
This means that some people or groups pay no price,
The act of benefiting from others or society. "Hitchhiking" is one of the topics discussed by property economists.
An important question. In their view, public goods are one of the root causes of "hitchhiking".
The direct consequence of hitchhiking is that people can simply use the national economic accounting system.
This system is arranged for free. In this way, the return of innovators will be less than the whole.
Social rewards make innovators lack incentives.
Five,
More general collective action
(
note:
This statement is to distinguish statistics from general systems.
Collective action of analysis
)
Inductive arrangement of national economic accounting reform,
May be more valued by the government.
Because,
The government needs to understand the changing factors beyond power.
When emphasizing the main force of institutional change,
The change of national economic accounting is mandatory; While emphasizing the goal of accounting reform,
This induced change is even more important.
The subject of induced changes is generally a group of people or a group, through induced arrangements.
In the transformation, the stability of the institutional structure is also higher. This is the national economic accounting system
Market application closer to the whole society. According to Yang Zhongshan, the national economy
Accounting system itself is market-oriented.
In the initial stage of reform, the government's coercive power is the most prominent, and so is the work of other economic entities.
It is more difficult to use at this time. Therefore, various interest groups are related to the reform of national economic accounting.
Individuals may feel that the beginning of this change has nothing to do with themselves. They are as a
Humans,
Collective action will not affect the occurrence of reform,
But things will change.
Under the current circumstances, the national economic accounting system is mainly for the government to manage the economy. And in
In the process of market economy development,
Other economic entities will increase their demand for national economic accounting,
They need to use this tool.
(
Or system
)
Provide relevant services to help them improve their competitiveness.
The intensity of the struggle. Therefore, the demand of economic entities for national economic accounting information and methods will increase.
In addition On the other hand, for the national economic accounting system itself, in fact,
Put forward the "micro-macro accounting requirements" of national economic accounting.
The great demand for accounting information and methods is the "external profit" of the current accounting system.
One. Therefore, all economic entities except the government will carry out reforms in national economic accounting.
Play a certain role and play a corresponding role. And groups of individuals with related interests.
Body, it will form a collective action on accounting reform, in order to make this reform fully in accordance with the.
Evolve in the direction they demand. They will put forward specific measures for various changes, such as changes.
Existing survey methods to obtain more accurate market data; The new classification of service industry and
Accounting; Informal sector activities enter the accounting scope; Adding new contents to the information industry,
Wait a minute. In short, collective action will play a role in the reform of national economic accounting.
Therefore, we must solve the problems of institutional supply and incentive arrangement. This is reflected in: first,
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Reform not only needs continuous institutional supply,
provide
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A stable external environment for system development,
just
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The system also needs continuous institutional supply, especially increasing development accounting and
The actual economic contact, broaden the specific application scope of accounting in practice, not just
It is to meet the needs of the government's macroeconomic management. This is very helpful
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The perfection and development of the system,
Thus embodying the United Nations.
1993
Annual edition
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Main ideas:
Update,
Clarify,
Simplify,
cooperate
Tune. Whether in theoretical system or in practice,
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Both theory and practice must be done.
Comprehensive integration requires the establishment of an effective incentive structure through the system. For example,
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Constant revision is the initial embodiment of institutionalization. Second, because the system can avoid uncertainty.
And risks, so this incentive structure
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The information flow provided is in accordance with the flow direction and direction.