財政收支與國民經(jīng)濟核算中相應(yīng)指標(biāo)的比較研究

摘要： 財政收入和財政支出是政府財政統(tǒng)計的主要統(tǒng)計指標(biāo),政府可支配總收入和政府消費支出是國民經(jīng)濟核算中的重要統(tǒng)計指標(biāo)。財政收入與政府可支配總收入、財政支出與政府消費支出這兩對對應(yīng)指標(biāo)之間既有密切的聯(lián)系,又有明顯的區(qū)別。目前尚沒有研究從我國政府財政統(tǒng)計和國民經(jīng)濟核算的實踐出發(fā),來全面系統(tǒng)地闡釋這兩對對應(yīng)指標(biāo)之間的聯(lián)系與區(qū)別,從而闡明在宏觀經(jīng)濟分析時應(yīng)如何正確地選擇指標(biāo),進而針對不同指標(biāo)下的宏觀分析結(jié)果進行科學(xué)的統(tǒng)計解讀。本文對我國財政收支統(tǒng)計和政府可支配總收入、政府消費支出核算進行簡要闡述;從口徑范圍、統(tǒng)計分類、統(tǒng)計數(shù)據(jù)等方面分別對財政收入與政府可支配總收入、財政支出與政府消費支出進行比較,揭示兩對對應(yīng)指標(biāo)之間的關(guān)系,以利于準(zhǔn)確理解和正確使用它們,更好地發(fā)揮它們在宏觀經(jīng)濟分析和政策制定方面的作用。
Fiscal revenue and fiscal expenditure are the main statistical indicators of fiscal statistics. Government disposable income and government consumption expenditure are important statistical indicators in national accounts. Fiscal revenue and government disposable income, fiscal expenditure and government consumption expenditure are closely related and obviously different from each other. At present, there is no study to comprehensively and systematically explain the connection and difference between the practice of the two pairs of indicators, so as to clarify how to correctly select indicators in macroeconomic analysis, and then carry out scientific statistical interpretation of the macro analysis results under different indicators. This paper briefly expounds the two groups of indicators, and makes a comparison from the coverage statistical classification, statistical data and other aspects, revealing the relationships of corresponding indicators so that they can be understood and used correctly, and better play their roles in macroeconomic analysis and policy making.