Methods And Application Research On The Accounting Of Non-SNA Production

The 2008 SNA clearly states that the services in the household production for the household's own final consumption(non-SNA production)have made an important contribution to the family economic welfare.Non-SNA production can not only increase the value of the goods and services,but also play an important role in the formation and maintenance of human capital.Traditional statistical data significantly underestimate the economic contribution of women as women take on most of the housework and care for the elderly and children without remuneration.Taking OECD countries as an example,the value of non-SNA production is 30%-50%of GDP.Thus,non-SNA production has become an important part of the national economy.Researchers have their own ideas of the scope,subject and content of non-SNA accounting;meanwhile there is no international standard of measurement methods,valuation approaches,accounting tools,so the accounting method is far from mature.China is the largest developing country in the world,and has the largest household sector.The special national conditions make China's non-SNA production larger,more diverse and more complex,but the research on non-SNA production is lagging behind.Based on the above background,it is particularly important to carry out the research of accounting method and application of non-SNA production.Based on the perspective of national accounting,this paper summarizes and formulates the accounting scope,accounting subject,accounting content and the method of monetary valuation of non-SNA production Then this paper constructs the household production satellite account and expanding this account Lastly this paper tries to evaluate China's non-SNA production and makes an international comparison of the accounting results.The specific contents are as follows:The first chapter is the introduction,which mainly introduces the background and significance of the research,the relevant literature review at home and abroad,and the research methods,research content and innovation.In the literature review part,it is mainly discussed from three aspects,including:the valuation of non-SNA production,the construction and expansion of household production satellite account,and the analysis and application of non-SNA productionThe second chapter is about the basic problems of non-SNA accounting.Starting from the connotation of non-SNA production,it mainly introduces the connotation and classification of non-SNA production.Based on the 2008 SNA,it discusses the main characteristics of accounting subject,accounting standard,accounting scope and classification of non-SNA production from the connotation and evolution of service production.Further,the possible classification of non-SNA production is analyzed based on single label simple classification,multi label complex classification.The third chapter is accounting method of non-SNA production.This chapter is divided into two parts,the first part is the introduction of data sources of non-SNA production which including time-use survey,household survey,specific survey;the second part is the introduction of accounting method which including input and output approach.The input approach is also divided into three methods:opportunity cost approach,specialist wage cost approach and housekeeper replacement cost approach.In the second part,it evaluates the monetary value of non-SNA production by different methods,and makes an international comparison of the accounting results.The fourth chapter is the construction and expansion of the household production satellite account Starting from the subject and content of household production accounting,this chapter builds a household production satellite account by adding non-SNA production to household production,income distribution,disposable income and capital account based on the circulation account.Then it expands the household production satellite account combined with the latest research theory' that is the national time transfer account(NTTA).Lastly,it elaborates the method of NTTA accounting and makes an international comparison of NTTA results.The fifth chapter is the practice of China's non-SNA production accounting-taking Zhejiang Province as an example.This chapter mainly discusses the scope and classification of China's non-SNA production accounting.Then it designs household input-output questionnaire of four cities in Zhejiang Province in rural and urban areas to obtain the output data.Lastly it analyzes the time use of Zhejiang resident and evaluates the monetary value of non-SNA production creatively based on input and output approach.The sixth chapter is the international comparison of non-SNA production accounting results.By comparing the practice results of non-SNA production between Zhejiang and other countries,this chapter analyzes the characteristics of the time use and monetary value of non-SNA production.Moreover,it summarizes the international cases of non-SNA production in the way of living,female economic contribution,welfare level and income inequality.The seventh chapter elaborates the main conclusions of this paper,and puts forward the policy proposals for non-SNA production accounting in China,and looks forward to the related problems to be further discussed.