A Study On The Theory And Method Of The National Economic Accounting

In this dissertation, gross domestic product accounting, fund flow accounting, input-output accounting and integrated environmental and economic accounting are investigated in the methods of theoretical analyses, numerical calculations by taking the core index GDP of national economic accounting as a main clue of the investigation. Some disadvantages of the accountings are pointed out and the improved methods are given. Analyzing and investigating the GDP. According to economic theory, the forecasting method of gross domestic product is analyzed in the dissertation and it is pointed out that GDP is not newly created values in total and should not participate in the process of the distribution of the national economic income. Moreover, it is indicated that the part of the fixed assets depreciation in GDP cannot be used to consume or to invest, therefore, GDP exaggerates social final products used finally. It is said that GDP is not the best index of gross social production and that NDP, is a better index than GDP to reflect the gross social production. It is furthermore expressed that NDP is only a narrow sense accounting even though it is better than GDP. If factors of environment, resource and external influence are taken into account, green NDP index should be built and its theoretical model is obtained. Improving China's fund flow statements. From the view in the dissertation that GDP cannot be taken as the objects of the distributions, China's currently used fund flow statements are appraised and their disadvantages in index setting, function structures and reflecting the process of the distribution and usage of the social income systematically are pointed out. In terms of the channels of the primary distribution and the redistribution in the process of the social income distribution, the currently used fund flow statements are improved and new fund flow statements are designed. Improving China's currently used input-output tables. According as GDP exaggerates social final products used finally, the embodied labour and living labour put in the input-output tables are considered respectively. In the situation that the gross products are not affected, the total net increments of the national economy can be measured, which can express the gross social production more accurately. Furthermore, all embodied consumptions can be considered when the consumption index is calculated only by considering the embodied labour. It makes the direct embodied consumption index and the entire embodied consumption index calculated clear in theory and conception. By using the principles of the method of the UV table, the transformation approach between two sorts of the input-output tables of the pure products and the pure department are investigated and the transformation formulae of these two sorts of the input-output tables are obtained. Investigating the accounting of the green NDP of environment economy. It is pointed out that EDP should be called as the green NDP. The NDP is the newly created values and is the index corresponding to the EDP. Through discussion to the SEEA accounting, it is furthermore demonstrated that the NDP should be taken as the core index in the production and assets accounting of the SNA. The resource-economy-environment input-output table is discussed and its deficiencies are pointed out. According to the principles of SEEA, based on that environmental resource and the departments of national economy are interdependent and provide production each other, a new environment-economy input-output table is worked out.