中国经济问题 ›› 2025›› Issue (02): 14-.

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政治经济学核算体系的学理基础与实践探索兼论SNA体系的局限性

  

  • 出版日期:2025-03-20 发布日期:2025-05-27

The Theoretical Foundations and Practical Exploration of Constructing a Political Economy Accounting System: A Discussion on the Limitations of the SNA

  • Online:2025-03-20 Published:2025-05-27

摘要:

在高质量发展目标下本文基于对SNA及其基础上相关指标核算框架的反思梳理 了SNA的局限性及其与中国特色社会主义经济活动特点的契合度问题本文从理论基础、方法基础和实践基础三个维度出发探讨了构建马克思主义政治经济学核算体系的学理基础及重要性并在此基础上总结了当前政治经济学核算体系及相关指标的实践探索最后本文根据政治经济学核算体系的需求提出改进当前数据采集和核算方法的建议旨在建立既能反映中国特色又能与国 际接轨的核算体系满足基于政治经济学理论的相关指标测算为我国的高质量发展提供科学依据

关键词:

高质量发展, 国民经济核算, SNA体系, 生产视角优先性, 投入产出表

Abstract:

Under the goal of high–quality development, this article reflects on the SNA and its related indicators ac- counting framework, identifying limitations and issues regarding its compatibility with the characteristics of China's socialist economic activities. From three dimensions—theoretical foundation, methodological basis, and practical basis—the article explores the rationale and importance of constructing an accounting system from the perspective of Marxist political economy. It summarizes the beneficial explorations in indicator accounting frameworks under the current political economic perspective. Finally, the article proposes suggestions for improving data collection and accounting methods to meet the needs of a political economic accounting system. The aim is to establish an accounting system that can reflect China's unique characteristics while also aligning with international standards, providing a scientific basis for relevant indicator calculations and supporting China's high–quality development.

Key words:

high-quality development, national economic accounting, SNA, priority of the production perspective, input-output table

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