中文摘要：

研究目标：省际第三产业资本存量的估算、检验及动态轨迹分析。研究方法：运用永续盘存法非传统途径估算总资本存量K、净资本存量Kn、生产性资本存量Kp，采用重心法考察第三产业资本存量的空间分布特征。研究发现：K、Kn是反映资产价格财富的价值指标，Kp是反映资产生产能力和服务效率的物量指标。相较K、Kn，使用Kp作为资本投入指标，能反映固定资产的生产能力和资本投入状况。自1978年以来，我国第三产业资本投入持续增长且呈现以东部为核心的态势，资本分布的区域不均衡状况没有根本改变。研究创新：从理论内涵和估算方法上比较分析K、Kn、Kp三者并进行检验。研究价值：有助于中国第三产业资本估算与国际接轨、成为国际核算案例的一部分并更好地参与讨论。

英文摘要：

Research Objectives： The estimation, test and dynamic trajectory of provincial third in- dustry capital stock. Research Methods： Applying a unconventional way of Perpetual invento- ry method to calculate and test total capital stockK, net capital stock Knand productive cap- ital stock Kv, using barycenter method to investigate the spatial distribution characteristics of the third industry capital stock. Research Findings： K. Kn are the value index of measuring the asset price, KP is the volume index which can reflect asset productivity and service effi- ciency. Compared with KandKn, Kpcan reflect better production capacity of fixed assets and capital input. Since 1978, with the continuous growth of the third industry capital, the east- ern region has been the core of the capital investment of the third industry, and the regional disequilibrium of capital distribution has not been fundamentally changed. Research Innova- tions： From the view of theoretical connotation and calculation method, analyses and tests the difference of K, Kn and Kp. Research Value： The paper contributes that the third industry capital estimation of china can be in line with international standard and becomes a part of in- ternational accounting cases, finally better participate in the discussion.