2008年,联合国、欧盟委员会、经济合作与发展组织、国际货币基金组织和世界银行五大组织对“1993年国民经济核算体系”(1993版SNA)进行了修订,形成了“2008年国民账户体系”(2008版SNA)。本文详细梳理了2008版SNA对中央银行服务产出核算问题的具体修订情况,并与1993版SNA的相关处理规定进行了对比。基于对我国中央银行服务产出核算现状的探讨,本文认为,依据2008版SNA对中央银行服务产出方法进行调整,我国金融业服务增加值将会呈现明显的增加。鉴于我国实现2008版SNA的核算方法尚存在障碍,本文提出改革我国中央银行服务产出核算的若干建议。
In 2008, The UN, EU, OECD, IMF and World Bank edited the SNA 1993, and made the SNA 2008. In this paper, the authors sort out certain improvements that SNA 2008 revised on calculation methods of central banks in detail by comparing with the corresponding treatment of SNA 1993 . Given the analysis above, this paper further discusses the existing situation about the calculation method about the central bank in China, and finds there is an increase in financial industry service. Because of the problems within SNA 2008, the authors propose several suggestions for improvement about central bank service output accounting.