目录 第1章 非市场服务测度涉及的基本问题 1 1.1 研究背景、意义及框架 1 1.1.1 非市场服务测度的研究背景 1 1.1.2 非市场服务测度的研究意义 8 1.1.3 研究框架及主要创新 10 1.2 非市场服务测度涉及的概念及范畴 13 1.2.1 非市场服务 14 1.2.2 非市场服务的主体 18 1.2.3 非市场服务的测度范畴 22 1.3 非市场服务测度的特性与原则 24 1.3.1 非市场服务测度的特性 24 1.3.2 非市场服务测度中应遵循的原则 26 第2章 非市场服务测度的理论与方法 29 2.1 非市场服务存在的现实依据与理论基础 31 2.1.1 生产活动产生的现实依据 31 2.1.2 生产活动发展的理论基础 34 2.2 非市场服务测度的现实依据与理论基础 38 2.2.1 两对基本概念 39 2.2.2 两个基本理论 43 2.3 非市场服务测度的路径研究 47 2.3.1 非市场服务测度的边界 48 2.3.2 非市场服务测度的方法 50 第3章 非市场服务测度的国际经验和中国实践 64 3.1 国外非市场服务测度的研究情况 64 3.1.1 非市场服务测度的研究回顾 64 3.1.2 非市场服务测度实践活动的回顾 66 3.2 非市场服务测度的国际经验 66 3.2.1 教育服务测度的国际经验 66 3.2.2 医疗卫生服务测度的国际经验 80 3.2.3 其他一般政府服务测度的国际经验 94 3.3 非市场服务测度的中国实践 96 3.3.1 中国国民经济核算体系的修订 96 3.3.2 中国实践的借鉴和对比 97 第4章 教育服务产出测度与绩效评价研究 100 4.1 教育服务产出测度的基本理论 100 4.1.1 教育服务产出的内涵 101 4.1.2 教育服务产出核算方法 103 4.2 教育服务产出的物量核算和质量调整 106 4.2.1 教育服务产出物量核算的实践 106 4.2.2 教育服务产出的质量调整 113 4.3 教育服务绩效评价的实证研究 125 4.3.1 教育服务绩效方面的国内外研究现状 126 4.3.2 实证研究方法 130 4.3.3 指标体系及数据来源 134 4.3.4 实证分析与结论 139 第5章 医疗卫生服务产出测度与绩效评价问题研究 172 5.1 医疗卫生服务测度的基本理论 172 5.1.1 医疗卫生服务的定义、特征和分类 172 5.1.2 医疗卫生服务的外延和内涵 178 5.1.3 医疗卫生服务产出的基本问题 181 5.2 医疗卫生服务产出测度的思路 184 5.2.1 投入替代法 185 5.2.2 产出指标法 187 5.2.3 完整治疗法 189 5.3 医疗卫生服务绩效评价的实证研究 191 5.3.1 医疗卫生服务绩效评价的方法 191 5.3.2 指标体系及数据来源 192 5.3.3 实证分析与结论 195 第6章 其他一般政府服务产出测度与绩效评价问题研究 210 6.1 其他一般政府服务测度范围及其特征 210 6.1.1 其他一般政府服务的测度范围 211 6.1.2 其他一般政府服务的特征 211 6.2 其他一般政府服务产出测度的思路 214 6.2.1 投入法 214 6.2.2 投入法的缺陷 215 6.2.3 调整后的减缩指数和增长率调整法 216 6.3 行政管理服务的绩效评价研究 221 6.3.1 其他一般政府服务绩效评价的必要性 221 6.3.2 行政管理服务绩效评价指标体系 222 6.3.3 中国行政管理服务绩效评价实证分析 223 6.4 国防安全服务的绩效评价研究 230 6.4.1 公共安全服务绩效评价指标体系 230 6.4.2 中国公共安全服务绩效评价实证分析 231 6.5 社会保障服务的绩效评价研究 237 6.5.1 社会保障服务绩效评价指标体系 237 6.5.2 中国社会保障服务绩效评价实证分析 238 第7章 GFS2014框架下的非市场服务核算 244 7.1 非市场服务核算与GFS 244 7.1.1 非市场服务的内涵与核算外延 245 7.1.2 非市场服务的代表性核算思路 247 7.1.3 GFS对非市场服务信息的记录与反映 251 7.2 GFS2014与非市场服务核算范畴对比研究 253 7.2.1 机构单位和机构部门 254 7.2.2 GFS的核算范畴 254 7.2.3 GFS与非市场服务核算范畴的对比 257 7.3 GFS2014框架下非市场服务流量与存量核算 258 7.3.1 GFS的记录基础：权责发生制 259 7.3.2 非市场服务流量核算 259 7.3.3 非市场服务存量核算 261 7.4 GFS2014框架下非市场服务核算框架 261 7.4.1 资产负债表 261 7.4.2 政府运营表 262 7.4.3 其他经济流量表 263 7.4.4 现金流量表 263 7.5 GFS2014框架下非市场服务核算案例试编 264 7.5.1 编制说明 264 7.5.2 案例试编 265 第8章 政策建议与研究展望 277 8.1 我国非市场服务测度与绩效评价实践的政策建议 277 8.1.1 结合本国国情，借鉴国际经验 277 8.1.2 根据不同类型服务，开展针对性研究 278 8.1.3 积极与国际规范接轨，建立信息披露机制 282 8.2 非市场服务测度与绩效评价的研究展望 282 8.2.1 与市场产出测度的衔接问题 282 8.2.2 在GFS框架下的非市场服务测度相关问题 283 8.2.3 非市场服务绩效评价方法上的创新问题 283 参考文献 284 索引 290 后记 293 Contents Chapter 1 Basic Problems Involved in Non-market Services Measurement 1 1.1 Research Background, Significance and Framework 1 1.1.1 Research Background of Non-market Services Measurement 1 1.1.2 Research Significance of Non-market Services Measurement 8 1.1.3 Research Framework and Main Innovation 10 1.2 Concepts and Categories Involved in Non-market Services Measurement 13 1.2.1 Non-market Services 14 1.2.2 Subjects of Non-market Services 18 1.2.3 Measurement Category of Non-market Services 22 1.3 Characteristics and Principles of Non-market Services Measurement 24 1.3.1 Characteristics of Non-market Services Measurement 24 1.3.2 Principles in Non-market Services Measurement 26 Chapter 2 Theories and Methods of Non-market Services Measurement 29 2.1 Realistic Basis and Theoretical Basis for the Existence of Non-market Services 31 2.1.1 Realistic Basis for Production Activities 31 2.1.2 Theoretical Basis for the Development of Production Activities 34 2.2 Realistic Basis and Theoretical Basis for Non-market Services Measurement 38 2.2.1 Two Pairs of Basic Concepts 39 2.2.2 Two Basic Theories 43 2.3 Research on the Path of Non-market Services Measurement 47 2.3.1 Boundaries of Non-market Services Measurement 48 2.3.2 Methods of Non-market Services Measurement 50 Chapter 3 International Experience and Chinese Practice of Non-market Services Measurement 64 3.1 Research Situation of Non-market Services Measurement Abroad 64 3.1.1 Review of Research on Non-market Services Measurement 64 3.1.2 Review of Non-market Services Measurement Practice 66 3.2 International Experience in Non-market Services Measurement 66 3.2.1 International Experience in Education Services Measurement 66 3.2.2 International Experience in Medical and Health Services Measurement 80 3.2.3 International Experience in Measurement of Other General Government Services 94 3.3 Chinese Practice of Non-market Services Measurement 96 3.3.1 Revision of China’s System of National Accounting 96 3.3.2 Reference and Comparison of Chinese Practice 97 Chapter 4 Research on Output Measurement and Performance Evaluation of Education Services 100 4.1 Basic Theory of Education Services Output Measurement 100 4.1.1 Connotations of Educational Services Output 101 4.1.2 Educational Services Output Accounting Methods 103 4.2 Quantity Measurement and Quality Adjustment of Educational Services Output 106 4.2.1 Practice of Educational Services Output Quantity Measurement 106 4.2.2 Quality Adjustment of Educational Services Output 113 4.3 Empirical Research on Educational Performance Evaluation 125 4.3.1 Domestic and Foreign Research Status on Educational Performance 126 4.3.2 Empirical Research Methods 130 4.3.3 Indicator System and Data Sources 134 4.3.4 Empirical Analysis and Conclusion 139 Chapter 5 Research on Output Measurement and Performance Evaluation of Medical and Health Services 172 5.1 Basic Theory of Medical and Health Services Measurement 172 5.1.1 Definition, Characteristics and Classification of Medical and Health Services 172 5.1.2 Extension and Connotation of Medical and Health Services 178 5.1.3 Basic Issues of Medical and Health Services Output 181 5.2 Methods of Medical and Health Services Output Measurement 184 5.2.1 Input Substitution Method 185 5.2.2 Output Indicator Method 187 5.2.3 Integrated Treatment Method 189 5.3 Empirical Research on Medical and Health Services Performance Evaluation 191 5.3.1 Methods for Medical and Health Services Performance Evaluation 191 5.3.2 Indicator System and Data Sources 192 5.3.3 Empirical Analysis and Conclusion 195 Chapter 6 Research on Output Measurement and Performance Evaluation of Other General Government Services 210 6.1 Measurement Scope and Characteristics of Other General Government Services 210 6.1.1 Measurement Scope of Other General Government Services 211 6.1.2 Characteristics of Other General Government Services 211 6.2 Methods for Output Measurement of Other General Government Services 214 6.2.1 Input Method 214 6.2.2 Defects of Input Method 215 6.2.3 Adjusted Deflating Index and Growth Rate Adjustment Method 216 6.3 Research on Performance Evaluation of Administrative Management Services 221 6.3.1 Necessity for Performance Evaluation of Other General Government Services 221 6.3.2 Performance Evaluation Indicator System of Administrative Management Services 222 6.3.3 Empirical Analysis of China’s Administrative Management Services Performance Evaluation 223 6.4 Research on Performance Evaluation of National Defense Security Services 230 6.4.1 Performance Evaluation Indicator System of Public Security Services 230 6.4.2 Empirical Analysis of China’s Public Security Services Performance Evaluation 231 6.5 Research on Performance Evaluation of Social Security Services 237 6.5.1 Performance Evaluation Indicator System of Social Security Services 237 6.5.2 Empirical Analysis of China’s Social Security Services Performance Evaluation 238 Chapter 7 Non-market Services Accounting Under the Framework of GFS2014 244 7.1 Non-market Services Accounting and GFS 244 7.1.1 Connotation and Accounting Extension of Non-market Services 245 7.1.2 Representative Accounting Ideas of Non-market Services 247 7.1.3 The Record and Reflection of Non-market Services Information by GFS 251 7.2 A Comparative Study of GFS2014 and Non-market Services Accounting Category 253 7.2.1 Institutional Units and Departments 254 7.2.2 Accounting Scope of GFS 254 7.2.3 A Comparison Between GFS and Non-market Services Accounting Category 257 7.3 Non-market Services Flow and Stock Accounting Under the Framework of GFS2014 258 7.3.1 Recording Basis of GFS: Accrual Basis of Accounting 259 7.3.2 Non-market Services Flow Accounting 259 7.3.3 Non-market Services Stock Accounting 261 7.4 Non-market Services Accounting Framework Under the Framework of GFS2014 261 7.4.1 Balance Sheet 261 7.4.2 Government Operation Statement 262 7.4.3 Other Economic Flow Statement 263 7.4.4 Cash Flow Statement 263 7.5 Non-market Services Accounting Tentative Case Under the Framework of GFS2014 264 7.5.1 Explanation of Compilation 264 7.5.2 Case Trial Compilation 265 Chapter 8 Policy Suggestions and Research Prospect 277 8.1 Policy Suggestions on Non-market Services Measurement and Performance Evaluation Practice in China 277 8.1.1 Combine National Conditions and Draw on International Experience 277 8.1.2 Carry Out Targeted Studies According to Different Types of Services 278 8.1.3 Actively Integrate with International Standards and Establish An Information Disclosure Mechanism 282 8.2 Research Prospect of Non-market Services Measurement and Performance Evaluation 282 8.2.1 Connection with Market Output Measurement 282 8.2.2 Issues Related to Non-market Services Measurement Under the Framework of GFS 283 8.2.3 The Innovation Problem in Non-market Services Performance Evaluation Methods 283 References 284 Index 290 Postscript 293
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