中国支出法GDP核算ChinaExpenditure-BasedGDPAccountingWuYouApril25th,2011,Shenzhen建立与发展EstablishmentandDevelopment1989年开展支出法GDP试行工作In1989,Expenditure-basedGDPestimatesweredevelopedonatrialbasis1995年国家统计局在《中国统计年鉴》中对外首次公布了1978—1994年国家支出法GDP数据和1993年30个地区支出法GDP数据。In1995,NationalBureauofStatisticsfirstpublishednationalexpenditure-basedGDPfiguresof1978-1994and30provinces,municipalitiesandautonomousregions’figuresof1993inChinaStatisticalYearbook.2000年以来,根据联合国1993年SNA有关规定,对支出法GDP核算方法进行了多次改进和修订,是中国核算体系重要组成部分Since2000,NationalBureauofStatisticshasimprovedandrevisedtheexpenditure-basedGDPaccountingsystemformanytimesaccordingtoSNA1993.Expenditure-basedGDPestimationisanimportantpartofChinaAccountingSystem.目前,国家和地区已正式建立了年度支出法GDP核算制度.但季度核算还在研究试算中,未对外发布数据。Atpresent,thestateandregionshaveformallyestablishedtheannualexpenditure-basedGDPaccountingsystem,butquarterlyestimatesarestillonatrialbasis,whichhaven’tbeenpublishedyet.基本框架支出法GDP最终消费支出资本形成总额货物与服务净出口居民消费支出政府消费支出固定资本形成总额存货增加货物净出口服务净进口BasicFrameExpenditure-basedGDPFinalConsumptionExpenditureGrossCapitalFormationNetExportofGoodsandServicesHouseholdConsumptionExpenditureGrossFixedCapitalFormationNetExportofGoodsGovernmentConsumptionExpenditureIncreaseinInventoriesNetImportofServices居民消费支出(FCEH)FinalConsumptionExpenditureofHouseholds居民消费支出=农村居民+城镇居民=RuralHouseholdsExpenditure+UrbanHouseholdsExpenditure类别(Categories)1.食品类Food2.衣着类Clothing3.居住类Residence4.家庭设备、用品及服务类HouseholdAppliancesandServices5.医疗保健类HealthCareandMedicalServices类别Categories6.交通和通信类Transportandcommunications7.文教娱乐用品及服务类Education,Culture,RecreationandServices8.实物消费及其他Consumptioninkindandothers9.银行中介服务消费支出FinancialService10.保险服务消费支出InsuranceService11.自有住房服务Owner-occupiedHousingService居民消费支出(FCEH)现价核算:Thecurrentpriceestimates1-8类消费支出=人均消费支出×居民年平均人数Categories1-8Expenditure=percapitaconsumption×annualaveragenumberofresidents居民年平均人数=(年初居民人数+年末居民人数)÷2Annualaveragenumberofresidents=(thenumberoftheyearbeginning+thenumberoftheyear-end)/2资料来源:农村与城镇住户年度调查资料,人口统计资料Resources:Householdsannualsurvey,PopulationStatistics居民消费支出(FCEH)银行服务消费支出=城乡居民消费间接计算的银行中介服务+直接付费的银行服务FinancialService=FinancialIntermediationServicesIndirectMeasuredofHouseholds(FISIMH)+FinancialServiceofHouseholdsDirectlyPaid(FSHDP)居民消费的间接计算的银行中介服务支出=间接计算的银行中介服务产出分摊给居民的部分FSIMH=theproportionofFISIMtothehouseholds居民消费支出(FCEH)居民消费的间接计算的银行中介服务支出=间接计算的银行中介服务产出×(城镇居民储蓄存款年平均余额+住房公积金存款年平均余额+城镇居民消费贷款年平均余额)÷(金融机构存款年平均余额+金融机构贷款年平均余额)FISIMH=FISIM×(averageannualsavingaccountbalanceofurbanhouseholds+averageannualsavingaccountbalanceofhousingprovidentfund+averageconsumerloansaccountofurbanhouseholds)/(averageannualsavingaccountbalanceoffinancialinstitutions+averageloansaccountbalanceoffinancialinstitutions)居民直接付费的银行服务支出根据金融机构手续费、佣金和其他业务收入资料计算FSHDPestimatesbythecharge,brokerageandotheroperatingincome资料来源:生产法核算资料、金融机构资料Resources:DatafromProduction-basedGDPandfinancialinstitutions居民消费支出(FCEH)居民保险服务消费支出=各种居民寿险、财产险赔款及给付保险业总产出×---------------------------------------全部保险赔款及给付合计InsuranceServiceExpenditureofHousehold=TotaloutputoftheInsuranceIndustry×(LifeInsuranceandPropertyInsurancereparationsandpayments)/Totalreparationsandpayments资料来源:生产法核算、保险机构、城乡住户调查资料Resources:DatafromProduction-basedGDP,InsuranceInstitutionsandHouseholdsSurvey居民消费支出(FCEH)自有住房服务支出(按住房成本计算)=城乡居民自有住房修理维护费用+城镇居民自有住房管理费+城乡居民自有住房虚拟折旧Owner-occupiedHousingService(estimatesoncost)=RepairandMaintenanceCosts+ManagementFee+ImputedDepreciation其中:虚拟折旧=房屋成本价×折旧率ImputedDepreciation=HousingCost×DepreciationRate资料来源:农村与城镇住户调查资料、房地产投资统计年报Resources:HouseholdsSurvey,AnnualReportofRealEstateInvestment居民消费支出(FCEH)不变价核算:ConstantPriceEstimation1.1-8类采用CPI缩减Categories1-8aredeflatedbyCPI2.金融服务、保险服务、自有住房服务采用核算缩减指数FinancialServices,InsuranceServicesandOwner-occupiedHousingServicesaredeflatedbythedeflatorsofproductionapproach政府消费支出(CEG)ConsumptionExpenditureofGovernment现价核算(currentpriceestimation):政府消费支出=工资福利支出+商品和服务支出-对个人和家庭的转移性支出-市场性收入+固定资产折旧CurrentOperatingExpenditures=SalaryandWelfare+Expenditureongoodsandservices–TransferPaymentstohouseholdsandindividuals–OperatingRevenue+DepreciationofFixedAssets资料来源:财政部行政事业单位决算资料、国防白皮书Resources:MinistryofFinance’sbudgetdataforgovernmentinstitutions,DefenseWhitePaper政府消费支出(CEG)不变价核算(Constantpriceestimation):1.经常性业务支出:利用CPI缩减。ExpenditureofRegularBusiness:deflatedbyCPI2.固定资产折旧:利用固定资产投资价格指数缩减。DepreciationofFixedAssets:deflatedbyPriceIndicesforFixedAssetsInvestment固定资本形成总额(GFCF)GrossFixedCapitalFormation现价核算(currentpriceestimates):固定资本形成总额=住宅+非住宅建筑物+机器和设备+土地改良支出+矿藏勘探费+计算机软件+其他GFCF=ResidentialConstruction+Non-ResidentialConstruction+MachineryandEquipment+LandReclamationExpenditures+MineralExplorationCosts+Software+Others资料来源:固定资产投资统计年报、国土资源部、工信部有关统计资料Resources:AnnualreportofFixedAssetsInvestment,MinistryofLandandNaturalResources,MinistryofIndustryandInformation固定资本形成总额(GFCF)不变价核算(constantpriceestimates):1.住宅、非住宅建筑物、机器和设备、土地改良支出、矿藏勘探费、其他项分别按固定资产投资价格指数中对应的价格指数和房屋销售价格指数缩减ResidentialConstruction,Non-ResidentialConstruction,MachineryandEquipment,LandReclamation,MineralExplorationCostsandOthersaredeflatedbyfixedas