文章摘要
韩中,凌亢,时云.住户部门生产核算:范畴的界定与方法的设计[J].数量经济技术经济研究,2013,30(10):109-123
住户部门生产核算:范畴的界定与方法的设计
Household Sector Production Accounting:Identification of Scope and Design of Methods
  
DOI:
中文关键词: 住户部门  无偿服务  生产核算  时间投入
英文关键词: Household Sector  Unpaid Service  Production Accounting  Time Input
基金项目:
作者单位
韩中 南京财经大学经济学院复旦大学博士后流动站 
凌亢 南京人口学院 
时云 南京航空航天大学经管学院 
中文摘要:
      住户无偿服务生产核算作为住户生产核算体系的重要组成部分,日益受到国内外研究学者的重视。借鉴SNA2008相关理论和方法,结合我国住户无偿服务生产的基本国情,本文界定出住户无偿服务生产的核算范围,设计出用于住户无偿服务生产核算的产出法和投入法;鉴于住户时间因素在无偿服务生产中的重要性,本文从时间投入的视角对我国住户无偿服务生产差异进行了研究,并分别研究了收入水平、教育程度等五个因素对住户无偿服务生产差异的影响;采用主成分分析法,设计出引起住户无偿服务生产差异的家庭因子、人口因子和经济因子,丰富了我国现行住户生产核算体系的理论和方法。
英文摘要:
      Household unpaid services production accounting as an important part of Household Production Accounting System is receiving more attention. Based on SNA2008, this paper defines accounting grope of household unpaid services production accounting with basic national condition in China, designs output method and input method to measure the value of household unpaid service; Given the importance of time factor in household unpaid services production, this paper researches unpaid service production difference in China from the perspective of time input, respectively researches the effect of income level, education level, age, marital status and the distance between work place and home on unpaid service production difference; Constructs family factor, population factor and economic factor leading to unpaid service production difference with Principal Component Analysis method, enriches our current accounting system of household production theory and methods.
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