A Study On The Methods Of Information Industry Accounting

With the ceaseless development of Information Economy, Information Industry contributes more and more to our National Economy, and its role in National Econmoy is also more important than before.Now People focus a lot on the issues of the scale of Information Industry, the proportion of its added value in National Econmoy, and the capability of Information Industry accommodating employees. Besides, relevant statistic data of Information Industry is the very essential evidence in Economic Analysis and Policy making. Thus, building a proper frame of Information Industry Accounting for overall and exact Information industry statistics has a great theoretical and realistic significance.In this study, based on the domestic and abroad researches, proper methods of Information Industry Accounting have been made. Around "comparability", it then defined the connotation and extension of Information Industry. Moreover, According to the characters of Information Industry, the frame of Information Industry Accounting has been built.In Chapter 1, "The introduction of Information Industry". It explains and illustrates the significance of study on Information Industry Accounting associated with a general evaluation of status research in this area.In Chapter 2, "The methods of Information Economy Accounting". Through carding the research results of Information Industry measuring, these research results can be classified in two categories:Information Industry Measuring and Informatization level Measuring. F. Fritz Marchlup and Marc U.Porat advocated the former. In the method, the scale of the department of Information Industry, and its conception should be firstly defined; after then the relevant Information Industry in National Economic Accounting system should be chosen out;in the end, the added value or total output value of Information Industry can be calculated. Though this method has a close combination with National Economic Accounting, so far, big difference still existing in classification of Information Industry and National Economic Accounting, both measuring and credibility are also questionable. In addition, this method is not comprehensive. Compare to Information Industry measuring, as a statistic index system, Informatization level Measuring has the characters of easy-calculation, data available, conclusion direct and practicability, however, Informatization level Measuring is just a substitute of Information Economy Accounting.This method indirectly reports the scale and level of Information Economy through a comprehensive evaluation to relevant index system of Informatization. In this part, after analyzing these two methods, to measure Information Industry comprehensively and accurately, Information Industry Satellite Accounts which centered on SNA accounting system and combined some useful index of Informatization level Measuring should be establishedIn Chapter 3, "a systematical study on the classification of Information Industry" As the basis of Information Industry, the classification of Information Industry is an important part of Information Industry Accounting. In present study, there is no fixed definition on the scale of Information Industry. This part mainly contributes in proposing that there is no "homogeneity" in information manufacturing, equipment for information carriers and information service. Therefore, Information Industry is not a individual industry in statistic meaning. For the complexity of Information Industry itself, and the big difference between researchers and deta users, it is very difficult to establish a just and sound standardization for the classification of Information Industry. Therefore, this study holds that the close integration between industries and Information Technology is a good criterion to classify Information Industry,that is to say, Information Industry could be classified into core layer and fiper which can satisfy different analysis.In Chapter 4, "basic principles of Information Industry Accounting". This part mainly observe the scale, transaction record, accounting ways, basic unit and evaluation of Information Industry Accounting through the manufacture of Information Products and consumption of Information Products. This study introduces the scale of Information Industry which includes:the production of all goods and service in market transactions or service supplying for other departments (not free in charge);the transaction record should receive cash;marketing price is the criterion of estimation;if there is no market transaction, the estimation of goods should be in the light of similar goods'marketing price or transaction fee;the estimation of service should be in the light of service occurrence fee.In Chapter 5, "the frame of Information Industry Satellite Account". This study holds that the input and output accounting of Information Industry should be adopted for Satellite Account. The input-output table should be established on UV method and renewed every year. In the accounting of Information Industry manufacturing, production method should be adopted. In the accounting of Information Industry GDP, income method should be adopted associated with other two methods. If there are some discrepancies among the three methods, income method is preferred. In the accounting of Information Industry Human Resources, the number of employment and employment structure, labor quality, labor flow are the important criterions. The statistics of Informatization index mainly covers the information industry infrastructure, Internet Economy, the family use in information products, and business use in information products.