A Research On Theories And Methods Of Fixed Capital Stock And A Statistical Design On Accounting

Fixed capital stock has been a significant indicator concerning macroeconomic management and policy decision.However,in the past several decades,researches on estimation of fixed capital stock developed slowly because of weakness of statistical basis and incompletion of statistical data.Based on the situition mentioned,this paper firstly cardings the relevant theories of capital accounting,then casts doubt on some basic hypothesis of Perpetual Inventory Method——a broadly used method to estimate fixed capital stock,and trys to prove it via simulation.This doubt ultimately aims at whether geometric depreciation pattern of fixed capital is a normal state.Results of the simulation prove that the same kinds of capital's depreciation curve is different from its member's.Results demonstrated that curves of capital of some kinds are more convex to original point.This phenomenon is called composition fallacy,which indicates that geometric depreciation pattern does not make sense on many occasions in reality.In addition,in domestic researches,PIM method is mostly used in some flexible ways because of restriction of data accessibility.This would bring about problems including replacing,transforming and compounding on key variables while using PIM method.Those problems are likely to lead to deviation of fixed capital stock's implication and significant difference in results among researches,which slow down the development of capital stock research.On the premise of circumstance mentioned above,given the highly development of informatization and big data technology,this paper attempts to put forward an idea to obtain capital stock via direct accounting method,and trys to integrate this method into a set of tables system prevailing.Through the research on its practicalness in the paper,the direct accounting method based on a set of tables system has feasible ways to its application,which necessitates expansion of a set of tables system to some degree.