| The “sharing" is an ancient social activity.When combined with the economy,it has spawned a new business model — the Sharing Economy.In the late 20 th century,the sharing economy first appeared in the daily community activities such as music sharing,house sharing,car sharing,etc.After the 2008 financial crisis,thanks to the web 2.0 technology,the sharing economy has occupied an important share in the global economic market.Today,the importance of sharing economy has been recognized by many governments around the world,especially in China.In October 2015,the Fifth Plenary Session of the 18 th CPC Central Committee proposed in the "Proposal of the Central Committee of the Communist Party of China on Formulating the Thirteenth Five-Year Plan for National Economic and Social Development" that "it must persist in innovation and develop a strategy of strengthening the country by the network,implementing the "Internet+" action plan and the development of the sharing economy".This is the first time that the sharing economy appears in the national development strategy plan when it has taken shape in the Chinese economic market.Since then,the National Development and Reform Commission and seven other ministries jointly issued a notice on the “Guiding Opinions on Promoting the Sharing of Economic Development” in July 2017,proposing that " Vigorously developing the sharing economy is conducive to improving the efficiency of resource utilization and the quality of economic development,it is conducive to stimulating the vitality of innovation and entrepreneurship and expanding the expansion of employment space.It is promoting the structural reform of the supply side,implementing the innovation-driven development strategy,promoting the innovation of mass entrepreneurship,and cultivating the new kinetic energy of economic development and the transformation and upgrading of traditional kinetic energy is of great significance."Government statistics caused by the sharing economy.At present,relevant statistical departments in China,the United Kingdom,Canada,Australia,the European Union,and other countries and regions have carried out work on the Sharing Economy at different levels.The work mainly focuses on the definition,industry classification,data collection of the sharing economy and so on.According to research by relevant statistical departments,there are currently three important problems in government statistics for the new economy in which the sharing economy is included: First,there is no unified consensus on the basic concepts.The sharing economy has a relatively short period of time.Due to different national conditions,the development path of the sharing economy varies from country to country,which has led to the lack of a unified consensus on the theoretical system of the sharing economy;Second,the current principles and methods of GDP accounting cannot be applied to the sharing economy.For example,when individual residents participate in the sharing economy,personal consumer goods are converted into investment products.The current national economic accounting theory still lacks a solution for such condition;Third,the sharing economic challenges to statistical survey methods.The traditional statistical survey units are enterprises,business administrative units and self-employed households,while the participants in the sharing economy are mainly concentrated in the household sector,which in turn makes it difficult to obtain corresponding production data using traditional statistical survey methods.Therefore,the study of theories and methods of sharing economic accounting within the framework of national economic accounting can not only inspire the theoretical research of sharing economic accounting,but also meet the needs of government statistical work and provide a technical reference for sharing economic measurement.In order to achieve the above objectives,this study focuses on the theoretical study of sharing economic value-added accounting.Based on the perspective of subject synthesis,after theoretical analysis of the origin,connotation,and nature of the sharing economy,its relationship with other economies and the trading model,under the two accounting theory frameworks in the UN National Account System and the China National Accounting System 2016 standard,the paper not only discusses the basic principles and accounting methods of sharing economic value added accounting,but also combines the technical characteristics of new economic accounting under the big data environment,and makes a tentative study on the presentation and implementation of the sharing economic value-added accounting data.The details are as follows.First,in order to clarify the accounting objects,this paper explores the scope of activities of sharing the economy based on the economic perspective,summarizes the defined theoretical conditions from the practical activities of the sharing economy,and then studies the connotation and nature of the sharing economy and its relationship with the other new economies,so as to draw the clear accounting objects.Secondly,get the entry point for the sharing economic accounting research.Based on the economic theoretical framework,this paper analyzes the connotation and characteristics of the sharing economic trading activities and its difference between the traditional trading models,and then summarizes the main problems when applying the traditional trading mode accounting theory to the sharing economic trading mode,in order to provide the entry point for the sharing economic value added accounting theoretical research.Thirdly,build a theoretical framework of the sharing economic value added accounting.On the basis of combing the national economic accounting system,this paper first discusses the basic principles of the sharing economic value-added accounting,and then defines the accounting subject and statistical scope as well as designs the statistical methods and standards of classification for the sharing economic products and industries,in order to provide a theoretical basis to methodological research on the sharing economic value added accounting.Fourthly,provides statistical methods for the sharing economic value added accounting.According to the characteristics of the sharing economic transaction model,from the macroscopic to microscopic perspectives,this paper discusses the basic concepts,methods and related technical issues of the sharing economic value added accounting from the aspects of production and income,and summarizes the method of bifurcation to the mixed-income of the household sector via literature review,and finally analyzes the income attribution problem of the network sharing platform.Fifth,this paper designs the data presentation and implementation methods of the sharing economic value added accounting.This section contains two aspects of research.On the one hand,according to the data collection structures of macroeconomic accounting accounts and micro-enterprise accounting accounts,the value added accounting formula of the sharing economy is designed.And for the "Three new" statistical reporting system of the National Bureau of Statistics of China,the paper analyzes the problem of the connectivity of accounting indicators.On the other hand,by combing the current progress and limitations of the official statistics of China and the UK on the sharing economy,respectively,this study designs the solutions for the relevant statistical surveys of individual residents and micro enterprises.In addition,based on big data ideas and stratified sampling techniques,a questionnaire survey scheme for the value added accounting of the sharing accommodation models will be designed to inspire the theoretical research and practice of sharing economic statistics surveys.Through the above research content,this paper arrives at the following five main conclusions.i.Under the consumption effect and opportunity cost arrangement,the sharing activities and the use of under-used resources are the necessary conditions to define the sharing economy,and the network sharing platforms are the sufficient conditions for scale development of the sharing economy,but they are not the necessary conditions for the emergence of the sharing economy.There are links and differences between the sharing economy and other new economies.The sharing economy belongs to the new business model in the “three new” economy,but it is not a new format and a new industry.The sharing economy has two term different.The reason is that the other term is an economic activity which allocates social resources fairly,and its activities represent the weaken exclusive rights,the sharing activities temporarily abandon the exclusive rights while re-allocating social idle resources.There is an intersection between the sharing economy and the digital economy,namely the digital information and internet technology application,but this does not mean that the sharing economy as a new business model belongs to the digital economy.This also shows that the traditional trading model accounting theory can not directly applied to the value added accounting of the sharing economy that is as a new trading model.ii.The trading model is an important basis for identifying economic activities.The sharing economic trading model includes a series of economic activities that directly and indirectly use the right to use under-used resources to create economic value.When traders organize their own trading activities,that generates higher transaction costs,which increases the total transaction cost.When the network platform organizes transactions,the opposite is the case,and the organizational form of the sharing economic trading mode shows a trend of “decentralization” to “re-centralization”,and at the same time extrapolating the possibility boundary of social economic production and consumer goods.According to the type of trading mode,the sharing economic trading activities can be divided into platform trading and non-platform trading.Among them,the platform will internalize most of the transaction costs of traders,so that the total transaction cost is greatly reduced,which again shows that the network platform is the basis for the scale of the sharing economic development.In terms of transaction realization,the trading activities of the sharing economy are mainly sharing service activities based on using under-used resources through crowdsourcing,collaboration and sharing.there are three main differences between traditional trading mode and the sharing economic trading mode: first,transaction organization form;second,transaction management structure,production relationship,main Implementation mode;third,trading mode features.The above differences will lead to the issues as accounting principle,subject and object,statistical classification,accounting methods and etc.when the sharing economic value added accounting in the traditional trading mode accounting theory.iii.To carry out the study of the sharing economic value added accounting base on the principle of universality,the SNA2008 system should be the main theoretical framework.However,when it comes to China relevant parts,the accounting content of the “Three new” economy in the national standard of China's national economic accounting system 2016 should be considered.At the same time,the research on the basic principles accounting of the sharing economy and its statistical subjects,range of industries and products,and classification and etc.,it should pay attention to the following three points: Firstly,on the principle of the sharing economic value added accounting,it should be noted that the applicability of the accrual system,the valuation principle of under-used resource prices,and the SNA economic ownership and under-used resource use rights are unified concepts,but the sharing use rights and renting use rights are two different concepts;Secondly,the sharing economic producers should have four characteristics:(a)Under the market and opportunity cost compensation arrangement,producers are mainly composed of residents and enterprises.(b)Sharing service production should be based on under-used resources as the main input factor.(c)If producers are simultaneously active in the traditional economy,their production activities based on idle resources must not affect their primary or secondary production activities in the traditional economy.(d)Network sharing platform companies as sharing economic producers provide information elements.Thirdly,For the statistical classification of sharing economic products and industries,the relevant service activities should be identified according to the principle of heterogeneous mutual exclusion and according to the nature and the production mode of the service,and the form of service provision.Finally,the service production and service product are classified and grouped to establish a statistical classification of activities and products of the sharing economy.Second,the producers of the sharing economy should have four characteristics: Producers are mainly composed of individual residents and enterprises.Producers should provide service production with under-used resources as the main input factor.If producers are simultaneously active in the traditional economy,producers' production activities based on under-used resources must not affect their primary or secondary production activities in the traditional economy.The network sharing platform enterprise serves as a producer of the sharing economy by providing information elements.Third,to classify the products and industries of the sharing economy.Under the principle of heterogeneous mutual exclusion,the service activities should be identified according to characteristics such as the nature of the service,production mode and its form of supply.On this basis,the production and output of the service should be separately collected and grouped to obtain the general classification of industries and products of the sharing economy.According to the above classification method,the current service products of the sharing economy can be divided into six groups.the sharing economic industry activities involve 10 service production areas in the tertiary industry according to the national economic industry classification standard.iv.When carrying out the value added of the production method for the sharing economy,the accounting scope of the total output of the sharing economy should be determined by the market-based and shared opportunity cost compensation principles.When calculating the service output of the sharing economy by the operating income method,attention should be paid to the calculation of under-used resource consumption,especially the conversion of personal durable goods into the value of investment products.When using the income method accounting,because there are different accounting methods between SNA2008 and China National Economic Accounting System 2016,it is necessary to choose the appropriate caliber according to the specific situation when measuring the added value of the sharing economic income method.At the same time,the mixed-income of individual unincorporated enterprises can be separated by the empirical proportional method,the inference algorithm,and the econometric model.In addition,the revenue of a network platform enterprise should be considered as an integral part of the producer's operating surplus.v.Under the principle of comparability and balance,the sharing economic accounting formula can adopt tow data structures: T-shaped table and multi-column table,and the indicators in the table have a certain correspondence with the enterprise accounting subjects.But it is necessary to ensure the consistency of the statistical caliber in that relation above.When designing a statistical survey program on residents and micro enterprises to participate in the sharing economy,a reasonable definition of the sharing economy is a key factor in design,while big data sampling is conducive to the improvement of sampling efficiency as well as industries of the sharing economy can be classified by the machine learning clustering algorithm.In order to calculate the added value of the sharing accommodation mode,it is theoretically possible to use the network crawler technology to obtain platform data and establish a big data sampling frame,and then use the stratified sampling technique to estimate the national level of the added value of the sharing accommodation mode.This paper takes the sharing economic value added accounting as the main research goal and has the following four innovations: First,it regulated the scope of the sharing economy and identified the objects of the sharing economic value added accounting;Second,it constructed a theoretical framework for the sharing economic value added accounting and solved the connection between the sharing economy and the existing national economic accounting system;Third,it established a statistical classification standard for the sharing economic products and industries,and supplied the statistical classification of the "Three new" statistical system;Fourth,it designed a data collecting scheme for the sharing economic transaction and enriched the data source of statistical accounting. |
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