目录 序：开创卫星账户系统化研究新局面，引领派生产业核算本土化研究新方向/001 前言/005 第一篇 基础理论篇 第一章 卫星账户的研究视角与体系结构 第一节 中心框架口径与范围的限定/003 第二节 卫星账户的突破视角/007 第三节 卫星账户研究角度与行业增加值核算的区别/011 第四节 小结/014 第二章 卫星账户的国际标准修订与理论研究进展 第一节 从附属账户到卫星账户的转变/017 第二节 卫星账户的国际标准修订/020 第三节 卫星账户的理论研究进展/025 第四节 卫星账户的发展方向/032 第三章 派生产业核算的理论机理与方法逻辑 第一节 派生产业与派生产业核算/034 第二节 派生产业提出的现实意义—从新冠疫情医疗救助谈起/035 第三节 派生产业研究范围与核算视角/039 第四节 派生产业总产品视角引入的内在逻辑与决定性因素/043 第五节 卫星账户核算方法是派生产业核算的理想方法与有效工具/047 第六节 派生产业核算研究中存在的问题及改进建议/051 第四章 卫星账户的分类、框架与核算内容 第一节 卫星账户的分类/054 第二节 卫星账户的框架/059 第三节 卫星账户的核算内容/069 第四节 小结/074 第二篇 数字与新兴产业核算篇 第五章 卫星账户框架下数字经济增加值核算方法研究 第一节 数字经济卫星账户编制的基本问题/077 第二节 数字经济增加值核算方法的技术要点与比较分析/085 第三节 数字经济增加值核算实践案例的梳理与比较/091 第四节 卫星账户框架下数字经济增加值核算实践的难点和挑战/097 第五节 数字经济增加值核算的研究结论与建议/101 第六章 战略性新兴产业的分类、识别与评价方法研究 第一节 战略性新兴产业的识别与分类/104 第二节 基于竞争力评价的大连市战略性新兴企业的分类识别/114 第三节 战略性新兴产业竞争力综合评价及其应用研究/125 第四节 战略性新兴产业竞争力评价结论与建议/138 第七章 R&D 卫星账户的编制基础与中国实践 第一节 R&D 卫星账户编制的基本框架与中国的现实需求/142 第二节 中国 R&D卫星账户的基本表式及编制重点/145 第三节 中国高技术产业R&D资本存量表测算的数据处理方法/152 第四节 中国高技术产业R&D资本存量表测算实证研究/158 第五节 高技术产业R&D资本存量表核算研究结论与建议/167 第八章 海洋经济卫星账户的发展历程与中国实践 第一节 海洋经济卫星账户的发展历程/171 第二节 中国海洋经济卫星账户发展实践/174 第三节 中国海洋生产总值核算基本方法/176 第九章 数字与新兴产业核算的应用实践 第一节 基于火炬统计数据的兰州市高新区GDP核算实践研究/190 第二节 大连市数字经济的分类、识别及提升路径研究/203 第三节 基于 R&D 资本存量核算的辽宁省科技创新目标实现路径研究/240 第三篇 生产性服务业与生活性服务业核算篇 第十章 交通运输卫星账户的编制问题、改进方案与中国实践 第一节 从交通运输行业统计到交通运输卫星账户/259 第二节 交通运输卫星账户编制的各国实践/267 第三节 交通运输卫星账户改进方向的探索/275 第四节 中国交通运输卫星账户的编制实践/282 第十一章 基于属权原则的对外贸易统计体系及其应用 第一节 从属地原则到属权原则/291 第二节 基于属权原则的一般贸易模型的建立/295 第三节 中美贸易失衡状况及原因/299 第四节 基于属权原则矫正中美贸易失衡/303 第十二章 文化卫星账户的理论基础、国际经验与中国实践 第一节 文化卫星账户的理论基础/307 第二节 文化卫星账户的国际标准/314 第三节 文化卫星账户编制的国际经验/323 第四节 中国文化卫星账户的编制实践/330 第五节 中国文化卫星账户的改进思路/339 第十三章 教育与培训卫星账户的国际标准与中国实践 第一节 教育与培训卫星账户的研究现状/342 第二节 教育与培训卫星账户的编制指南更新/344 第三节 教育与培训卫星账户编制的国家经验/353 第四节 编制中国教育与培训卫星账户的建议/359 第十四章 体育卫星账户的核算理论与中国实践 第一节 体育卫星账户的理论基础/362 第二节 欧盟体育卫星账户的探索历程/364 第三节 欧盟体育卫星账户的核算理论/367 第四节 欧盟体育卫星账户的应用价值/377 第五节 中国体育产业卫星账户的实践应用/384 第六节 编制中国体育卫星账户的建议/387 第十五章 卫生卫星账户的理论基础与中国实践 第一节 卫生卫星账户的理论研究综述/390 第二节 卫生卫星账户的核心分类体系/396 第三节 卫生卫星账户的投入产出表/401 第四节 中国卫生保健产业的指标推算/407 第五节 编制中国卫生卫星账户的建议/430 第四篇 资源环境核算篇 第十六章 环境经济综合核算体系的修订历程、核算框架与账户体系 第一节 环境经济综合核算体系的研究现状/436 第二节 从 SEEA 1993 到 SEEA-EA 2021 的修订历程/438 第三节 中心框架、生态系统核算及应用与扩展构成的核算框架/444 第四节 供给使用表、资产账户及功能账户构成的账户体系/452 第五节 开展中国环境经济核算体系建设工作的思路 与展望/459 第十七章 生态系统卫星账户的发展历程、核算框架及国际经验 第一节 生态系统账户关键表式的发展历程/464 第二节 生态系统核算框架的深度阐释/473 第三节 从理论到实践的各国编制经验/480 第四节 开展中国特色生态系统核算的逻辑与思路/484 第十八章 农业环境卫星账户的修订历程、国际经验与核算框架 第一节 农业环境卫星账户的现实必要性/487 第二节 农业环境卫星账户从 SNA 到 SEEA 的修订历程/490 第三节 农业环境卫星账户合并的国际经验/494 第四节 SEEA-AFF 2020 的核算框架/500 第五节 SEEA-AFF 2020 的框架特点/505 第六节 开展中国农业环境卫星账户编制工作的思路和展望/510 第十九章 投入产出视角下农业碳排放核算的理论基础与编制应用 第一节 农业碳排放核算的理论基础/516 第二节 基于多区域投入产出核算的农业碳排放转移测算/521 第三节 基于多区域投入产出核算的农业碳排放测算 结果/533 第四节 环境经济视角下农业碳减排改进思路/552 第二十章 能源卫星账户的修订历程、核算框架与国际经验 第一节 从能源平衡表到能源卫星账户的发展背景/555 第二节 从SEEA1993到SEEA-Energy2019的修订历程/560 第三节 SEEA-Energy2019的核算框架/564 第四节 各国能源卫星账户的国际经验/569 第五节 开展中国能源卫星账户编制工作的建议及展望/574 018 卫星账户的核算理论与中国实践 第二十一章 水资源资产负债核算的理论基础与编制应用 第一节 水资源资产负债核算研究现状/582 第二节 水资源资产负债核算的理论基础/584 第三节 水资源价值量核算的方法设计/592 第四节 辽宁省水资源资产负债表的编制与分析/606 第五节 水资源资产负债核算的研究总结/618 第五篇 其他领域核算篇 第二十二章 非营利机构卫星账户编制的国际进展 第一节 非营利机构卫星账户编制的现实必要性/623 第二节 非营利机构卫星账户国际标准的更新/626 第三节 非营利机构卫星账户编制的国家经验/634 第四节 对中国编制非营利机构卫星账户的政策启示/641 第二十三章 中国非营利机构卫星账户的核算框架 第一节 中国非营利机构的核算范围界定/645 第二节 中国非营利机构卫星账户的账户序列/652 第三节 中国非营利机构卫星账户的总量指标表/656 第四节 中国开展非营利机构卫星账户编制的实践思路/662 第二十四章 养老金卫星账户的发展历程、核算理论与编制价值 第一节 养老金卫星账户编制的现实必要性/664 第二节 养老金卫星账户的发展历程/667 第三节 养老金卫星账户的核算理论/669 第四节 养老金卫星账户的编制价值/678 第五节 对中国编制养老金卫星账户的政策启示/684 第二十五章 中国自贸区核算体系的理论基础、最新进展与中国实践 第一节 自贸区核算体系建设的现实必要性/689 第二节 自贸区核算体系的理论基础/693 第三节 国内外自贸区核算体系的最新进展/702 第四节 中国自贸区核算体系的框架设计/715 第五节 中国自贸区核算体系的应用实践/723 第六节 开展中国自贸区核算体系建设工作的建议 和展望/733 参考文献/738 附录/794 索引/804 020 卫星账户的核算理论与中国实践 FOREWARD: PIONEERING SYSTEMATIC RESEARCH ON SATELLITE ACCOUNTS AND LEADING A NEW DIRECTION IN LOCALIZATION STUDIES OF SECTORAL INDUSTRY ACCOUNTING/001 PREFACE/005 PART 1 FUNDAMENTAL THEORIES CHAPTER 1 RESEARCH PERSPECTIVES AND STRUCTURAL FRAMEWORK OF SATELLITE ACCOUNTS 1.1 Defining the Scope and Coverage of the Central Framework/003 1.2 Breakthrough Perspectives of Satellite Accounts/007 1.3 Differences Between Satellite Account Research and Industry Value-Added Accounting/011 1.4 Summary/014 CHAPTER 2 INTERNATIONAL STANDARDS REVISIONS AND THEORETICAL DEVELOPMENTS IN SATELLITE ACCOUNTS 2.1 The Shift from Supplementary Accounts to Satellite Accounts/017 2.2 Revisions of International Standards for Satellite Accounts/020 2.3 Theoretical Research Progress in Satellite Accounts/025 2.4 Future Directions for Satellite Accounts/032 CHAPTER 3 THEORETICAL MECHANISMS AND METHODOLOGICAL LOGIC OF DERIVED INDUSTRY ACCOUNTING 3.1 Derived Industry and Its Accounting/034 3.2 The Practical Significance of Derived Industry: Insights from COVID-19 Medical Aid/035 3.3 Research Scope and Accounting Perspectives of Derived Industry/039 3.4 The Internal Logic and Determinants of the Derived Industry Gross Product Perspective/043 3.5 Satellite Account Accounting as the Ideal Method and Effective Tool for Derived Industry Accounting/047 3.6 Challenges and Improvement Suggestions in Derived Industry Accounting Research/051 CHAPTER 4 CLASSIFICATION, FRAMEWORK, AND ACCOUNTING CONTENTS OF SATELLITE ACCOUNTS 4.1 Classification of Satellite Accounts/054 4.2 Framework of Satellite Accounts/059 4.3 Accounting Contents of Satellite Accounts/069 4.4 Summary/074 PART 2 ACCOUNTING FOR DIGITAL AND EMERGING INDUSTRIES CHAPTER 5 VALUE-ADDED ACCOUNTING METHODS FOR THE DIGITAL ECONOMY UNDER THE SATELLITE ACCOUNT FRAMEWORK 5.1 Fundamental Issues in Compiling Digital Economy Satellite Accounts/077 5.2 Technical Key Points and Comparative Analysis of Digital Economy Value-Added Accounting Methods/085 5.3 Review and Comparison of Digital Economy Value-Added Accounting Case Studies/091 5.4 Difficulties and Challenges in the Practical Application of Digital Economy Value-Added Accounting within the Satellite Account Framework/097 5.5 Conclusions and Recommendations for Digital Economy Value- Added Accounting/101 CHAPTER 6 CLASSIFICATION, IDENTIFICATION, AND EVALUATION METHODS OF STRATEGIC EMERGING INDUSTRIES 6.1 Identification and Classification of Strategic Emerging Industries/104 6.2 Classification and Identification of Strategic Emerging Enterprises in Dalian Based on Competitiveness Evaluation/114 6.3 Comprehensive Evaluation of Strategic Emerging Industry Competitiveness and Its Applications/125 6.4 Conclusions and Recommendations for Strategic Emerging Industry Competitiveness Evaluation/138 CHAPTER 7 FUNDAMENTALS AND CHINESE PRACTICES IN R&D SATELLITE ACCOUNTS 7.1 The Basic Framework for Compiling R&D Satellite Accounts and China’s Practical Needs/142 7.2 Basic Table Formats and Key Compilation Aspects of China’s R&D Satellite Accounts/145 7.3 Data Processing Methods for China’s High-Tech Industry R&D Capital Stock Tables/152 7.4 An Empirical Study on the Estimation of R&D Capital Stock Tables in China’s High-Tech Industries/158 7.5 Research Conclusions and Recommendations for High-Tech Industry R&D Capital Stock Accounting/167 CHAPTER 8 THE EVOLUTION OF OCEAN ECONOMY SATELLITE ACCOUNTS AND THEIR PRACTICE IN CHINA 8.1 Evolution of Marine Economy Satellite Accounts/171 8.2 China’s Practice in Developing Marine Economy Satellite Accounts/174 8.3 Basic Methods for China’s Gross Marine Product Accounting/176 CHAPTER 9 APPLIED PRACTICES IN THE ACCOUNTING OF DIGITAL AND EMERGING INDUSTRIES 9.1 Practical Study on GDP Accounting for Lanzhou High-Tech Industrial Development Zone Based on Torch Statistical Data/190 9.2 Classification, Identification, and Development Path of Dalian’s Digital Economy/203 9.3 Pathway Study for Achieving Science and Technology Innovation Goals in Liaoning Based on R&D Capital Stock Accounting/240 PART 3 ACCOUNTING FOR PRODUCTIVE AND CONSUMER SERVICES CHAPTER 10 COMPILATION ISSUES, IMPROVEMENT PLANS, AND CHINA’S PRACTICE IN TRANSPORT SATELLITE ACCOUNTS 10.1 From Transport Industry Statistics to Transport Satellite Accounts/259 10.2 International Practices in Transport Satellite Account Compilation/267 10.3 Exploring Directions for Improving Transport Satellite Accounts/275 10.4 Compilation Practices of China’s Transport Satellite Accounts/282 CHAPTER 11 OWNERSHIP PRINCIPLE-BASED FOREIGN TRADE STATISTICS SYSTEM AND ITS APPLICATIONS 11.1 From Territorial Principle to Ownership Principle/291 11.2 Establishing a General Trade Model Based on the Ownership Principle/295 11.3 Current Status and Causes of the U.S.-China Trade Imbalance/299 11.4 Adjusting the U.S.-China Trade Imbalance Based on the Ownership Principle/303 CHAPTER 12 THEORETICAL FOUNDATIONS, INTERNATIONAL EXPERIENCES, AND CHINESE PRACTICES OF CULTURAL SATELLITE ACCOUNTS 12.1 Theoretical Foundations of Cultural Satellite Accounts/307 12.2 International Standards for Cultural Satellite Accounts/314 12.3 International Experiences in Cultural Satellite Account Compilation/323 12.4 Compilation Practices of China’s Cultural Satellite Accounts/330 12.5 Improvement Strategies for China’s Cultural Satellite Accounts/339 CHAPTER 13 INTERNATIONAL STANDARDS AND CHINESE PRACTICES FOR EDUCATION AND TRAINING SATELLITE ACCOUNTS 13.1 Research Status of Education and Training Satellite Accounts/342 13.2 Updates on the Compilation Guide for Education and Training Satellite Accounts/344 13.3 National Experiences in Compiling Education and Training Satellite Accounts/353 13.4 Recommendations for Compiling China’s Education and Training Satellite Accounts/359 CHAPTER 14 ACCOUNTING THEORY AND CHINESE PRACTICES IN SPORTS SATELLITE ACCOUNTS 14.1 Theoretical Foundations of Sports Satellite Accounts/362 14.2 The Development Journey of EU Sports Satellite Accounts/364 14.3 Accounting Theory of EU Sports Satellite Accounts/367 14.4 Application Value of EU Sports Satellite Accounts/377 14.5 Practical Application of China’s Sports Industry Satellite Accounts/384 14.6 Recommendations for Constructing China’s Sports Satellite Accounts/387 CHAPTER 15 THEORETICAL FOUNDATIONS AND CHINESE PRACTICES IN HEALTH SATELLITE ACCOUNTS 15.1 Literature Review on Theoretical Research of Health Satellite Accounts/390 15.2 Core Classification System of Health Satellite Accounts/396 15.3 Input-Output Tables in Health Satellite Accounts/401 15.4 Estimation of Indicators in China’s Health Care Industry/407 15.5 Recommendations for Compiling China’s Health Satellite Accounts/430 PART 4 ACCOUNTING FOR RESOURCES AND ENVIRONMENT CHAPTER 16 THE REVISION HISTORY, ACCOUNTING FRAMEWORK, AND ACCOUNT SYSTEM OF THE INTEGRATED ENVIRONMENTAL ECONOMIC ACCOUNTING SYSTEM 16.1 The Research Status of the Integrated Environmental Economic Accounting System/436 16.2 The Revision History from SEEA 1993 to SEEA-EA 2021/438 16.3 The Accounting Framework Consisting of the Central Framework, Ecosystem Accounting, and Application Expansion/444 16.4 The Account System Consisting of Supply and Use Tables, Asset Accounts, and Functional Accounts/452 16.5 The Ideas and Prospects for the Development of China’s Environmental Economic Accounting System/459 CHAPTER 17 THE DEVELOPMENT HISTORY, ACCOUNTING FRAMEWORK, AND INTERNATIONAL EXPERIENCE OF ECOSYSTEM SATELLITE ACCOUNTS 17.1 The Development History of Key Tables For Ecosystem Accounts/464 17.2 In-Depth Explanation of the Ecosystem Accounting Framework/473 17.3 Theoretical to Practical Experience in the Compilation of Ecosystem Accounts by Various Countries/480 17.4 The Logic and Ideas for Developing a Chinese Characteristic Ecosystem Accounting System/484 CHAPTER 18 THE REVISION HISTORY, INTERNATIONAL EXPERIENCE, AND ACCOUNTING FRAMEWORK OF AGRICULTURAL ENVIRONMENTAL SATELLITE ACCOUNTS 18.1 The Practical Necessity of Agricultural Environmental Satellite Accounts/487 18.2 The Revision History of Agricultural Environmental Satellite Accounts from SNA to SEEA/490 18.3 International Experience in Merging Agricultural Environmental Satellite Accounts/494 18.4 The Accounting Framework of SEEA-AFF 2020/500 18.5 The Characteristics of the SEEA-AFF 2020 Framework/505 18.6 Ideas and Prospects for the Compilation of China’s Agricultural Environmental Satellite Accounts/510 CHAPTER19 THE THEORETICAL BASIS AND APPLICATION OF AGRICULTURAL CARBON EMISSION ACCOUNTING FROM INPUT-OUTPUT PERSPECTIVE 19.1 Theoretical Basis of Agricultural Carbon Emission Accounting/516 19.2 Transfer Calculation of Agricultural Carbon Emissions Based on Multi-Regional Input-Output Accounting/521 19.3 Results of Agricultural Carbon Emission Calculations Based on Multi-Regional Input-Output Accounting/533 19.4 Improvement Ideas for Agricultural Carbon Reduction from an Environmental Economic Perspective/552 CHAPTER 20 THE REVISION HISTORY, ACCOUNTING FRAMEWORK, AND INTERNATIONAL EXPERIENCE OF ENERGY SATELLITE ACCOUNTS 20.1 The Development Background from Energy Balance Tables to Energy Satellite Accounts/555 20.2 The Revision History from SEEA 1993 to SEEA-Energy 2019/560 20.3 The Accounting Framework of SEEA-Energy 2019/564 20.4 International Experience in Energy Satellite Accounts in Different Countries/569 20.5 Suggestions and Prospects for the Compilation of China’s Energy Satellite Accounts/574 CHAPTER 21 THE THEORETICAL BASIS AND COMPILATION APPLICATION OF WATER RESOURCES ASSET- LIABILITY ACCOUNTING 21.1 The Research Status of Water Resources Asset-Liability Accounting/582 21.2 The Theoretical Basis of Water Resources Asset-Liability Accounting/584 21.3 Methodology Design for Water Resources Valuation Accounting/592 21.4 Compilation and Analysis of the Water Resources Asset-Liability Table in Liaoning Province/606 21.5 Research Summary on Water Resources Asset-Liability Accounting/618 PART 5 ACCOUNTING IN OTHER FIELDS CHAPTER 22 INTERNATIONAL PROGRESS IN THE COMPILATION OF NON-PROFIT ORGANIZATION SATELLITE ACCOUNTS 22.1 The Practical Necessity of Compiling Non-Profit Organization Satellite Accounts/623 22.2 Updates to International Standards for Non-Profit Organization Satellite Accounts/626 22.3 National Experience in Compiling Non-Profit Organization Satellite Accounts/634 22.4 Policy Implications for China in Compiling Non-Profit Organization Satellite Accounts/641 CHAPTER 23 THE ACCOUNTING FRAMEWORK FOR NON-PROFIT ORGANIZATION SATELLITE ACCOUNTS IN CHINA 23.1 Defining the Accounting Scope of Non-Profit Organizations in China/645 23.2 Account Sequence for Non-Profit Organization Satellite Accounts in China/652 23.3 Total Indicator Tables for Non-Profit Organization Satellite Accounts in China/656 23.4 Practical Ideas for Compiling Non-Profit Organization Satellite Accounts in China/662 CHAPTER 24 THE DEVELOPMENT HISTORY, ACCOUNTING THEORY, AND COMPILATION VALUE OF PENSION SATELLITE ACCOUNTS 24.1 The Practical Necessity of Compiling Pension Satellite Accounts/664 24.2 The Development History of Pension Satellite Accounts/667 24.3 The Accounting Theory of Pension Satellite Accounts/669 24.4 The Compilation Value of Pension Satellite Accounts/678 24.5 Policy Implications for China in Compiling Pension Satellite Accounts/684 CHAPTER 25 THE THEORETICAL BASIS, LATEST PROGRESS, AND CHINESE PRACTICE OF CHINA’S FREE TRADE ZONE ACCOUNTING SYSTEM 25.1 The Practical Necessity of Building A Free Trade Zone Accounting System/689 25.2 The Theoretical Basis of the Free Trade Zone Accounting System/693 25.3 The Latest Progress of the Free Trade Zone Accounting System at Home and Abroad/702 25.4 Framework Design of China’s Free Trade Zone Accounting System/715 25.5 Application Practice of China’s Free Trade Zone Accounting System/723 25.6 Suggestions and Prospects for the Development of China’s Free Trade Zone Accounting System/733 REFERENCES/738 APPENDICES/794 INDEX/804
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