The Research On Theory And Method Of The Non-market Service Output Accounting

The national economic accounting system is the accounting system implemented in most countries in the world. However, with the development of the market economy, services have grown up rapidly in every country. The original accounting system on service statistics, particularly on the non-market service statistics, has also exposed its shortcomings gradually, which can't adapt to the pace of development any more, and which needs reform and improvement. Research on non-market service output accounting has also become an issue of great concern in the field of national accounts.The article will study in-depth on five aspects from the theories and methods of non-market services output accounting.Chapter one is introduction that mainly talks about the background of the topicselection; analysis the meaning of existing research interms of productivity, national welfare and scientific development view; summarizes the achievements at home and abroad.Chapter II introduces the theory basis and realistic basis about the non-market services output accounting, states the objective necessity for the non-market services accounting in terms of the impact faced by the comprehensive view, society prediction theory, market failure theory and the concept of compromise as well as the analysis on reality according to the current situation in pure-public services, semi-public service and the non-profit institutions serving house-holds sector.Chapters III studies the connotation and extension about the non-market services output accounting.It introduces the definition, characteristic, classification, and the scope and principle of the output in non-market services.It also gives definition and carding to the output in non-market service -s.This chapter lays a theoretical foundation for next part.The fourth chapter analyzes the defects in the input substitution , points out the deficiencies in the deflating index method and the output indicator method. and proposes new reform ideas for them that accounting the effectiveness of consumers with the fuzzy comprehensive evaluation method and demonstration analysis with the example of accounting education output.The last part gives a summary of all the paper and puts forward for the non-market services output accounting directing at the present research predicament.