基于衛(wèi)星賬戶原理的分享經(jīng)濟(jì)增加值核算方法探討

摘要： 分享經(jīng)濟(jì)起步較晚但發(fā)展迅速,分享經(jīng)濟(jì)成果至今還未能以數(shù)據(jù)的形式納入GDP核算中。如何將分享經(jīng)濟(jì)的成果以科學(xué)的方法納入我國(guó)GDP核算中,是迫切需要解決的統(tǒng)計(jì)難題。鑒于此,文章針對(duì)分享經(jīng)濟(jì)在中國(guó)的發(fā)展現(xiàn)實(shí),結(jié)合國(guó)內(nèi)外研究進(jìn)展,從統(tǒng)計(jì)測(cè)度的角度,界定了分享經(jīng)濟(jì)與分享經(jīng)濟(jì)產(chǎn)品的概念,嘗試劃分出分享經(jīng)濟(jì)各領(lǐng)域所屬行業(yè),重點(diǎn)基于衛(wèi)星賬戶(SA)原理,探討了分享經(jīng)濟(jì)增加值的核算方法與核算的過(guò)程,并提出增加值核算的注意事項(xiàng),以期為分享經(jīng)濟(jì)統(tǒng)計(jì)核算提供有益的借鑒。
Sharing economy started late but developed rapidly, and its achievement has not yet been included in GDP accounting in a digital form. How to incorporate the sharing economy results into China's GDP accounting in a scientific method is an urgent statistical issue that needs to be solved. In view of this, this paper aims at the development reality of sharing economy in China, combines with the research progress at home and abroad, and defines the concepts of sharing economy and products of sharing economy from the perspective of statistical measurement. The paper also attempts to divide the industries of various sectors of the sharing economy, focusing on the principle of Satellite Account(SA)to discuss the accounting methods and accounting process of the sharing economy added-value. Finally, in order to provide a useful reference for the statistical accounting of sharing economy, the paper puts forward the matters needing attention in the accounting of added value.