| With the rapid progress of economic globalization,improvements in information technology,rapid development of the international transport industry,as an important part of the national economy,the industrialization of the most economical and comprehensive integrated service model,the logistics industry has been quickly growing into a vibrant and energetic sectors with unlimited potential.The development of commanding heights,space,which is a major strategic initiative with emerging complex industries on a global scale,supports a new round of economic and technological development.It cannot be ignored that the logistics industry,which is also known as an accelerator and pusher of the national economy,promotes social and economic development.The logistics industry has a significant effect on the social economy.Therefore,logistics industry accounting has been receiving increasing research attention.How to set up a scientific and reasonable accounting theory and measurement method system has become the core of all research.However,in both theory and practice,China’s logistics industry accounting has not yet formed a more comprehensive and standardized method system.For instance,the logistics industry classification is not clear,accounting content is not complete,and accounting methods are not unified.In particular,the current logistics industry accounting is not aligned well with the national economic accounting system,and hence,the logistics industry-related data lack comparability.As an integral part of the social-economic accounting system,logistics industry statistics should have similar characteristics to that of the national economic accounting system.It should be a set of norms and standards,and have a clear concept of interpretation,an accurate accounting range,and perfect account table type,while supporting the analysis method.Therefore,to fully and accurately reflect the development of this industry and its economic contribution,must build a logistics accounting system around the national economic accounting system,combined with the logistics statistical index system.According to the current theoretical research and practice analysis,this paper puts forward logistics satellite accounts as a tool for national economic accounting,which is an effective way to determine the logistics industry accounting.Based on the theory of System of National Accounts(SNA)2008 and China National Economic Accounting System(2002),this paper focuses on the logistics industry as the research subject and combines the current development status and direction of the logistics industry.With reference to International Standard Industrial Classification of All Economic Activities(ISIC)Rev.4 and Industrial Classification of National Economy(GB/T4754-2011),this paper defines the logistics industry,determines the logistics industry classification system,standardizes the classification structure of the logistics industry.Additionally,this paper attempts to build a scientifically reasonable,logical,structured and detailed information logistics satellite accounts system that measures logistics activities.Furthermore,this paper suggests the use of national accounts to reasonably record and present a comprehensive description of the true development of the logistics industry,so as to provide a scientific and rational basis for macroeconomic analysis and economic decision-making.The full text is divided into eight chapters:Chapter One:Introduction.This chapter summarizes the background and significance of the research on the accounting system of logistics industry and summarizes the related research literature from the three aspects of satellite accounts,transportation satellite accounts,and logistics satellite accounts.This chapter puts forward the research ideas,methods,and framework of this paper and,points innovations and shortcomings.Chapter Two:This chapter presents logistics satellite accounts.This is the starting point of this study.First of all,this paper investigates the status of the logistics industry,along with analyzing the domestic logistics accounting status from a local and national level.Then,on the basis of the classification from the industry,accounting content and methods,the paper highlights the shortcomings of the current logistics industry accounting,and suggests the idea of measuring the logistics economy from the industrial point of view and adopting the satellite accounts method.Second,it describes the concept and content of the logistics satellite accounts,and proposes that it is an extension of the SNA central framework,which provides a comprehensive and unified perspective for studying the impact of logistics activities on the entire economy.Finally,it analyzes the necessity and feasibility of constructing logistics satellite accounts.This paper assumes that the need for logistics industry development,logistics economic measurement,and in-house logistics statistics along with the need to improve logistics statistics,make it necessary to establish logistics satellite accounts.The support of the SNA theory,transport satellite account and government,is an important guarantee for the research of logistics satellite accounts.Chapter Three:The chapter proposes a definition and statistical classification of the logistics industry.This is the cornerstone of this study.First,the definition of the logistics industry is the theoretical basis for building a logistics accounting system.Second,it analyzes the product and industry classification of the logistics industry,divides the logistics products into characteristic products and related products,divides the logistics industry into characteristic industry and related industries,and expounds the concrete composition.Next,this study combines ISIC Rev.4 and Industrial Classification of National Economy(GB/T4754-2011),division of logistics industry activities in detail,defining logistics satellite accounts of the logistics of specific industries,and then each of the activities match the corresponding sub-category in Industrial Classification of National Economy(GB/T4754-2011).Finally,according to the classification results,this paper describes the composition of the logistics industry and related industries,designs the classification framework of China’s logistics industry,and focuses on the classification of in-house logistics accounting.Chapter Four:This chapter focuses on the construction of logistics satellite accounts.It is the core of this paper.To determine the scope of the production of logistics satellite accounts,it covers the in-house logistics services of the business and household sectors for their own final consumption.To a certain extent,logistics satellite accounts have broken the production of SNA.The overall appearance of the logistics industry cannot intuitively be described through the scope of the national economic industry and the existing national economic accounting system.Therefore,it is necessary to establish the link between the logistics activities and the national accounts through the construction of the logistics satellite accounts without affecting the central account of the national economic accounting system.Based on the input-output table,this paper constructs the logistics satellite accounts.On this basis and in order to further reflect the employment problem and the accumulation of assets in the logistics industry,it expands the two aspects of asset-liability accounting and human resource accounting.Finally,this part introduces the accounting method and the price choice of the total output of in-house logistics industry and puts forward the adjusted comprehensive alternative cost method,subordinate industry substitution cost method,and opportunity cost method and,describes the concrete manifestation of in-house activities in the logistics satellite accounts.Chapter Five:The aggregate indicators and related forms of logistics satellite accounts.In addition to what is described in chapter four,this chapter is the second main focus of this paper.First,this paper determines the total indicator system of the logistics satellite accounts,including the logistics consumption,the direct value added of logistics industry,direct Gross Domestic Product(GDP)of logistics industry,logistics industry assets and liabilities,and,the total amount of employment indicators of the logistics industry.Second,this chapter addresses the design of the logistics industry through the product consumption table,logistics industry and related industries production table,logistics industry supply and use of the table,logistics industry balance sheet,and,the logistics industry total employment table.Finally,it is describes the data source of the satellite accounts of the logistics industry.Chapter Six:The design of the quantitative analysis method of logistics satellite accounts.This is the link for the transformation of the theory to the application and provides a guide to the method of this article.Firstly,this chapter introduces the design of the accounting matrix of logistics satellite accounts and establishes the basic paradigm of the production accounting matrix of logistics satellite accounts.Secondly,it studies the method for measuring the logistics economic activity of the logistics satellite accounts,including the input-output model and the logistics multiplier model.Chapter Seven:The application analysis of logistics satellite accounts.Any theoretical research has to have practical application value,which is also the case for this study.First,this chapter analyzes the data sources and then estimates and adjustes the data of the catering distribution industry.On this basis,it establishes the 18 sectors input and output flow tables including the logistics industry in 2002,2007 and 2012.It then measures the direct output,indirect output,and output multiplier of the logistics industry and,sums up the logistics production account results.Furthermore,this paper studies direct employment,indirect employment and the employment multiplier of the logistics industry and,sums up the results of the logistics employment account.This paper then analyzes the correlation effect and the effect of the logistics industry,and looks at the close connection between the logistics industry and other industries in the national economy.Finally,it presents the logistics industry balance sheet and,measures the total assets and liabilities of the logistics industry.The logistics industry balance sheet makes up for the lack of relevant data.Chapter Eight:This chapter presents our conclusions and discusses the prospects.It summarizes the whole paper and puts forward the question that needs further study.In general,the innovation and contribution of this paper are as follows:First,it opens up a new way to measure the logistics industry.This paper points out that the existing measuring methods do not provide a scientific research scheme of measurement within the logistics industry and that there are some methodological defects.It also puts forward the use of the method,which combines the national economic accounting system and logistics statistical index system.Furthermore,it suggests that building logistics satellite accounts is an effective way to measure the economic effects of the logistics industry.Second,the paper provides a new perspective of the logistics industry classification.The logistics industry has conventions but so far there is no perfect logistics industry classification system.On the basis of the existing research,the structure of the logistics industry is described as being divided into two parts and three levels.The logistics characteristic products and logistics characteristic industry are defined from the perspective of satellite accounts.Based on Industrial Classification of National Economy(GB/T4754-2011),this paper classifies the logistics industry and solves the long-standing caliber problem of logistics industry classification.It also provides a comprehensive perspective on how to analyze the logistics industry problem,which is,the measurement of the logistics industry cannot be limited to the logistics industry itself and that,the support"and "expansion" of the logistics industry’s economic contribution should also be taken into account.Third,this paper expands new content of logistics satellite accounts.According to the characteristics of production and consumption of logistics products,it is necessary to revise the production scope of the logistics industry under the framework of SNA.It is suggested that the logistics satellite accounts should break through the production scope of SNA and incorporate the self-logistics activities of the government,enterprise,and household sector.The logistics satellite accounts should include input-output accounting,asset and liability accounting and human resources accounting.This paper suggests accounting self-logistics activities in the logistics satellite accounts,which does not only help to redefine the middle consumption of logistics activities as the main auxiliary activities,but also allows for an independent calculation of its output.This paper also provides a complete analytic model with a comprehensive understanding of the logistics industry and its contribution and impact on the entire national economy.Additionally,it examines the contribution of the household sector to the national economy and lays the foundation for the household sector production accounting.Fourth,this paper develops new ideas for the application of logistics satellite accounts.The production accounting matrix of the logistics satellite accounts is set up to make up for the shortcomings of production accounts that only reflect the overall operation of the logistics industry.It suggests objectively and,based on the internal structure of the logistics industry,record the production achievements of the different components of the logistics industry.In particular,this analysis helps with exploring the conversion relationship between business logistics activities and self-logistics activities,along with,to solving the problem of virtual heat of the logistics industry due to household logistics changes to the commercial logistics.This paper also compiles the 18 input-output tables including the core layer logistics industry.The input and output model and the logistics multiplier model are used to measure the logistics economic effect.At the same time,through the preparation of the logistics industry balance sheet,it reflects on the logistics industry’s total assets and liabilities and the logistics industry’s capital accumulation and economic strength.Logistics satellite accounts are not only able to reflect the logistics industry added value,total output and other aggregate indicators,but can also reflect the activities of the logistics industry within the composition and mutual relations,so as to further measure the economic technological ties of the logistics industry and other industries of the national economy.This paper opens up a new idea for the application of logistics satellite accounts. |
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