SNAとその展開をめぐる諸問題:展望

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タイトル別名
  • SNA AND ITS DEVELOPMENT IN BROADER PERSPECTIVE: A SURVEY
  • SNA ト ソノ テンカイ オ メグル ショモンダイ テンボウ

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抄録

An exciting new breakthrough in national accounting has been attained by the publication and dissemination of the United Nations' revised SNA in the past decade. Fully recognizing the epoch-making achievement of the revised SNA, the authors take up its major contributions to national accounting studies in this article, which is constituted by two parts. In the first part, they go into the particulars of the conceptual framework of SNA dealing with such points as the conceptual basis of normal residents, its sectoring and classification schemes of transaction flow. Then, the definition and boundary of important transaction categories come to the authors' attention including those points which have been central issues of studies like the imputation of banking services, the concepts of transfer, the boundary of intermediate consumption and the definition of current and capital expenditure. They also make clear how the doubly classified input-output table by commodity and industry which forms the basic corner-stone of SNA is worked out making use of alternative technology assumptions and valuation bases and propose a new approach to the mixed technology of the input-output model. In the second part, the author's scope is broadened as wide as possible so as to follow the developments of SNA through to contemporary arguments. The major points taken up there are: (i) the measurement of constant value of important aggregates of SNA, (ii) the construction of the system of price and quantity indexes on the consistent basis, (iii) the design of national and sector balance sheets and their gearing into the SNA and (iv) the conceptual and valuation problems of stock aggregates in the balance sheets. This article is concluded with the discussion to indicate how the SNA is utilized for the measurement of more welfare-oriented system of economic and social statistics.

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