摘要
2008年联合国专家组在对国民经济核算体系(SNA1993)进行修订时,提出了改进的间接计算金融中介服务产出(FISIM)的公式,我国在采纳此建议时,必须解决好参考利率的确定、银行自有资金获得的利息收入的性质界定和中央银行服务产出是否属于市场产出等问题。通过中介服务费率来计算参考利率的方法既科学又可行;对于银行自有资金获得的利息收入性质,应依据虚拟原则,将其纳入金融中介服务产出计算范围;对于中央银行的服务活动则应分别核算,其中金融中介服务部分按照市场产出方式计算,货币政策服务部分按照非市场产出方式计算。
The Expert Group of United Nations has given a proposal to improve the method of financial intermediation services indirectly measuring （FISIM） when they are doing revision of system of national accounts （SNA） （1993）. Accordingly, when we apply this proposal in China we should take into consideration such issues as the determination of reference rate, the nature of interest income from serf-fund of banks, and whether the output of central banks services belong to market output or not. This paper shows that it is a scientific and feasible method to calculate reference rate by looking at the rate of intermediary service charge. Furthermore, it states that, as far as the nature of interest income from serf-fund of banks are concerned, we should include it in the category of FISIM on the basis of imputed principle. In the end, it suggests that we must separate the accounting of central banks＇ services into two parts： the financial intermediation services should be calculated as market output, whereas monetary policy services should be calculated as non-market output.
出处
《广东商学院学报》
北大核心
2010年第6期10-18,共9页
Journal of Guangdong University of Business Studies
作者简介
胡皓（1982-），男，广东广州人，暨南大学2008级统计学博士研究生
韩兆洲（1955-），男，江苏苏州人，暨南大学教育学院院长，统计系教授，博士生导师，广东商学院国民经济研究中心研究员。
