 書單推薦 新書推薦 |
衛(wèi)星賬戶的核算理論與中國實踐 
定 價：398 元
9 7 8 8 1 7 7 0 7 3 0 0 9 讀者對象:對國民經(jīng)濟(jì)核算、經(jīng)濟(jì)統(tǒng)計學(xué)、經(jīng)濟(jì)學(xué)有濃厚興趣和研究需求的人員 
本書以衛(wèi)星賬戶的核算理論與方法為主線，旨在推動中國派生產(chǎn)業(yè)核算（或衛(wèi)星產(chǎn)業(yè)核算、衛(wèi)星子系統(tǒng)核算）的改革與完善，內(nèi)容涵蓋數(shù)字與新興產(chǎn)業(yè)核算、生產(chǎn)性服務(wù)業(yè)與生活性服務(wù)業(yè)核算、資源環(huán)境核算及其他領(lǐng)域核算等，重點探討了衛(wèi)星賬戶在“理論研究-體系構(gòu)建-試編探索”三個方面的挑戰(zhàn)與進(jìn)展。首先，從學(xué)術(shù)角度詳細(xì)闡述了衛(wèi)星賬戶的理論機(jī)制、方法邏輯及研究思路，為派生產(chǎn)業(yè)核算提供了理論支持；其次，追蹤并梳理了國際衛(wèi)星賬戶的規(guī)范及各國實踐中的經(jīng)驗，為衛(wèi)星賬戶體系的構(gòu)建提供了國際化參考；最后，結(jié)合中國國情，構(gòu)建并試編了相關(guān)領(lǐng)域的衛(wèi)星賬戶，推動了衛(wèi)星賬戶本土化研究的深入發(fā)展。
更多科學(xué)出版社服務(wù)，請掃碼獲取。 
1987/09-1990/06，東北財經(jīng)大學(xué)，統(tǒng)計學(xué)，博士
1982/09-1985/06，東北財經(jīng)大學(xué)，統(tǒng)計學(xué)，碩士
1978/03-1982/01，東北財經(jīng)大學(xué)，統(tǒng)計學(xué)，學(xué)士1982/01-今，東北財經(jīng)大學(xué)統(tǒng)計學(xué)院，講師、副教授、教授
1997/04-今，東北財經(jīng)大學(xué)人口研究所所長
1999/09–2017/01，東北財經(jīng)大學(xué)統(tǒng)計系主任、統(tǒng)計學(xué)院院長
2004/05-2005/11，The London School of Economics and Political Science，高級研究員
1998/02-1999/02，School of Management Studies of University of Surrey，高級訪問學(xué)者蔣萍作為通訊作者、第一作者發(fā)表論文70篇，其中SCI檢索15篇、SSCI檢索7篇、CSSCI檢索40篇、其他核心期刊檢索15篇國家社會科學(xué)基金統(tǒng)計學(xué)科評審組專家；曾任國務(wù)院學(xué)位委員會統(tǒng)計學(xué)科評議組成員、中國統(tǒng)計學(xué)會副會長、中國國民經(jīng)濟(jì)核算研究會副理事長、中國統(tǒng)計教育學(xué)會副會長等
目錄
序：開創(chuàng)衛(wèi)星賬戶系統(tǒng)化研究新局面，引領(lǐng)派生產(chǎn)業(yè)核算本土化研究新方向/001 前言/005 第一篇 基礎(chǔ)理論篇 第一章 衛(wèi)星賬戶的研究視角與體系結(jié)構(gòu) 第一節(jié) 中心框架口徑與范圍的限定/003 第二節(jié) 衛(wèi)星賬戶的突破視角/007 第三節(jié) 衛(wèi)星賬戶研究角度與行業(yè)增加值核算的區(qū)別/011 第四節(jié) 小結(jié)/014 第二章 衛(wèi)星賬戶的國際標(biāo)準(zhǔn)修訂與理論研究進(jìn)展 第一節(jié) 從附屬賬戶到衛(wèi)星賬戶的轉(zhuǎn)變/017 第二節(jié) 衛(wèi)星賬戶的國際標(biāo)準(zhǔn)修訂/020 第三節(jié) 衛(wèi)星賬戶的理論研究進(jìn)展/025 第四節(jié) 衛(wèi)星賬戶的發(fā)展方向/032 第三章 派生產(chǎn)業(yè)核算的理論機(jī)理與方法邏輯 第一節(jié) 派生產(chǎn)業(yè)與派生產(chǎn)業(yè)核算/034 第二節(jié) 派生產(chǎn)業(yè)提出的現(xiàn)實意義—從新冠疫情醫(yī)療救助談起/035 第三節(jié) 派生產(chǎn)業(yè)研究范圍與核算視角/039 第四節(jié) 派生產(chǎn)業(yè)總產(chǎn)品視角引入的內(nèi)在邏輯與決定性因素/043 第五節(jié) 衛(wèi)星賬戶核算方法是派生產(chǎn)業(yè)核算的理想方法與有效工具/047 第六節(jié) 派生產(chǎn)業(yè)核算研究中存在的問題及改進(jìn)建議/051 第四章 衛(wèi)星賬戶的分類、框架與核算內(nèi)容 第一節(jié) 衛(wèi)星賬戶的分類/054 第二節(jié) 衛(wèi)星賬戶的框架/059 第三節(jié) 衛(wèi)星賬戶的核算內(nèi)容/069 第四節(jié) 小結(jié)/074 第二篇 數(shù)字與新興產(chǎn)業(yè)核算篇 第五章 衛(wèi)星賬戶框架下數(shù)字經(jīng)濟(jì)增加值核算方法研究 第一節(jié) 數(shù)字經(jīng)濟(jì)衛(wèi)星賬戶編制的基本問題/077 第二節(jié) 數(shù)字經(jīng)濟(jì)增加值核算方法的技術(shù)要點與比較分析/085 第三節(jié) 數(shù)字經(jīng)濟(jì)增加值核算實踐案例的梳理與比較/091 第四節(jié) 衛(wèi)星賬戶框架下數(shù)字經(jīng)濟(jì)增加值核算實踐的難點和挑戰(zhàn)/097 第五節(jié) 數(shù)字經(jīng)濟(jì)增加值核算的研究結(jié)論與建議/101 第六章 戰(zhàn)略性新興產(chǎn)業(yè)的分類、識別與評價方法研究 第一節(jié) 戰(zhàn)略性新興產(chǎn)業(yè)的識別與分類/104 第二節(jié) 基于競爭力評價的大連市戰(zhàn)略性新興企業(yè)的分類識別/114 第三節(jié) 戰(zhàn)略性新興產(chǎn)業(yè)競爭力綜合評價及其應(yīng)用研究/125 第四節(jié) 戰(zhàn)略性新興產(chǎn)業(yè)競爭力評價結(jié)論與建議/138 第七章 R&D 衛(wèi)星賬戶的編制基礎(chǔ)與中國實踐 第一節(jié) R&D 衛(wèi)星賬戶編制的基本框架與中國的現(xiàn)實需求/142 第二節(jié) 中國 R&D衛(wèi)星賬戶的基本表式及編制重點/145 第三節(jié) 中國高技術(shù)產(chǎn)業(yè)R&D資本存量表測算的數(shù)據(jù)處理方法/152 第四節(jié) 中國高技術(shù)產(chǎn)業(yè)R&D資本存量表測算實證研究/158 第五節(jié) 高技術(shù)產(chǎn)業(yè)R&D資本存量表核算研究結(jié)論與建議/167 第八章 海洋經(jīng)濟(jì)衛(wèi)星賬戶的發(fā)展歷程與中國實踐 第一節(jié) 海洋經(jīng)濟(jì)衛(wèi)星賬戶的發(fā)展歷程/171 第二節(jié) 中國海洋經(jīng)濟(jì)衛(wèi)星賬戶發(fā)展實踐/174 第三節(jié) 中國海洋生產(chǎn)總值核算基本方法/176 第九章 數(shù)字與新興產(chǎn)業(yè)核算的應(yīng)用實踐 第一節(jié) 基于火炬統(tǒng)計數(shù)據(jù)的蘭州市高新區(qū)GDP核算實踐研究/190 第二節(jié) 大連市數(shù)字經(jīng)濟(jì)的分類、識別及提升路徑研究/203 第三節(jié) 基于 R&D 資本存量核算的遼寧省科技創(chuàng)新目標(biāo)實現(xiàn)路徑研究/240 第三篇 生產(chǎn)性服務(wù)業(yè)與生活性服務(wù)業(yè)核算篇 第十章 交通運(yùn)輸衛(wèi)星賬戶的編制問題、改進(jìn)方案與中國實踐 第一節(jié) 從交通運(yùn)輸行業(yè)統(tǒng)計到交通運(yùn)輸衛(wèi)星賬戶/259 第二節(jié) 交通運(yùn)輸衛(wèi)星賬戶編制的各國實踐/267 第三節(jié) 交通運(yùn)輸衛(wèi)星賬戶改進(jìn)方向的探索/275 第四節(jié) 中國交通運(yùn)輸衛(wèi)星賬戶的編制實踐/282 第十一章 基于屬權(quán)原則的對外貿(mào)易統(tǒng)計體系及其應(yīng)用 第一節(jié) 從屬地原則到屬權(quán)原則/291 第二節(jié) 基于屬權(quán)原則的一般貿(mào)易模型的建立/295 第三節(jié) 中美貿(mào)易失衡狀況及原因/299 第四節(jié) 基于屬權(quán)原則矯正中美貿(mào)易失衡/303 第十二章 文化衛(wèi)星賬戶的理論基礎(chǔ)、國際經(jīng)驗與中國實踐 第一節(jié) 文化衛(wèi)星賬戶的理論基礎(chǔ)/307 第二節(jié) 文化衛(wèi)星賬戶的國際標(biāo)準(zhǔn)/314 第三節(jié) 文化衛(wèi)星賬戶編制的國際經(jīng)驗/323 第四節(jié) 中國文化衛(wèi)星賬戶的編制實踐/330 第五節(jié) 中國文化衛(wèi)星賬戶的改進(jìn)思路/339 第十三章 教育與培訓(xùn)衛(wèi)星賬戶的國際標(biāo)準(zhǔn)與中國實踐 第一節(jié) 教育與培訓(xùn)衛(wèi)星賬戶的研究現(xiàn)狀/342 第二節(jié) 教育與培訓(xùn)衛(wèi)星賬戶的編制指南更新/344 第三節(jié) 教育與培訓(xùn)衛(wèi)星賬戶編制的國家經(jīng)驗/353 第四節(jié) 編制中國教育與培訓(xùn)衛(wèi)星賬戶的建議/359 第十四章 體育衛(wèi)星賬戶的核算理論與中國實踐 第一節(jié) 體育衛(wèi)星賬戶的理論基礎(chǔ)/362 第二節(jié) 歐盟體育衛(wèi)星賬戶的探索歷程/364 第三節(jié) 歐盟體育衛(wèi)星賬戶的核算理論/367 第四節(jié) 歐盟體育衛(wèi)星賬戶的應(yīng)用價值/377 第五節(jié) 中國體育產(chǎn)業(yè)衛(wèi)星賬戶的實踐應(yīng)用/384 第六節(jié) 編制中國體育衛(wèi)星賬戶的建議/387 第十五章 衛(wèi)生衛(wèi)星賬戶的理論基礎(chǔ)與中國實踐 第一節(jié) 衛(wèi)生衛(wèi)星賬戶的理論研究綜述/390 第二節(jié) 衛(wèi)生衛(wèi)星賬戶的核心分類體系/396 第三節(jié) 衛(wèi)生衛(wèi)星賬戶的投入產(chǎn)出表/401 第四節(jié) 中國衛(wèi)生保健產(chǎn)業(yè)的指標(biāo)推算/407 第五節(jié) 編制中國衛(wèi)生衛(wèi)星賬戶的建議/430 第四篇 資源環(huán)境核算篇 第十六章 環(huán)境經(jīng)濟(jì)綜合核算體系的修訂歷程、核算框架與賬戶體系 第一節(jié) 環(huán)境經(jīng)濟(jì)綜合核算體系的研究現(xiàn)狀/436 第二節(jié) 從 SEEA 1993 到 SEEA-EA 2021 的修訂歷程/438 第三節(jié) 中心框架、生態(tài)系統(tǒng)核算及應(yīng)用與擴(kuò)展構(gòu)成的核算框架/444 第四節(jié) 供給使用表、資產(chǎn)賬戶及功能賬戶構(gòu)成的賬戶體系/452 第五節(jié) 開展中國環(huán)境經(jīng)濟(jì)核算體系建設(shè)工作的思路 與展望/459 第十七章 生態(tài)系統(tǒng)衛(wèi)星賬戶的發(fā)展歷程、核算框架及國際經(jīng)驗 第一節(jié) 生態(tài)系統(tǒng)賬戶關(guān)鍵表式的發(fā)展歷程/464 第二節(jié) 生態(tài)系統(tǒng)核算框架的深度闡釋/473 第三節(jié) 從理論到實踐的各國編制經(jīng)驗/480 第四節(jié) 開展中國特色生態(tài)系統(tǒng)核算的邏輯與思路/484 第十八章 農(nóng)業(yè)環(huán)境衛(wèi)星賬戶的修訂歷程、國際經(jīng)驗與核算框架 第一節(jié) 農(nóng)業(yè)環(huán)境衛(wèi)星賬戶的現(xiàn)實必要性/487 第二節(jié) 農(nóng)業(yè)環(huán)境衛(wèi)星賬戶從 SNA 到 SEEA 的修訂歷程/490 第三節(jié) 農(nóng)業(yè)環(huán)境衛(wèi)星賬戶合并的國際經(jīng)驗/494 第四節(jié) SEEA-AFF 2020 的核算框架/500 第五節(jié) SEEA-AFF 2020 的框架特點/505 第六節(jié) 開展中國農(nóng)業(yè)環(huán)境衛(wèi)星賬戶編制工作的思路和展望/510 第十九章 投入產(chǎn)出視角下農(nóng)業(yè)碳排放核算的理論基礎(chǔ)與編制應(yīng)用 第一節(jié) 農(nóng)業(yè)碳排放核算的理論基礎(chǔ)/516 第二節(jié) 基于多區(qū)域投入產(chǎn)出核算的農(nóng)業(yè)碳排放轉(zhuǎn)移測算/521 第三節(jié) 基于多區(qū)域投入產(chǎn)出核算的農(nóng)業(yè)碳排放測算 結(jié)果/533 第四節(jié) 環(huán)境經(jīng)濟(jì)視角下農(nóng)業(yè)碳減排改進(jìn)思路/552 第二十章 能源衛(wèi)星賬戶的修訂歷程、核算框架與國際經(jīng)驗 第一節(jié) 從能源平衡表到能源衛(wèi)星賬戶的發(fā)展背景/555 第二節(jié) 從SEEA1993到SEEA-Energy2019的修訂歷程/560 第三節(jié) SEEA-Energy2019的核算框架/564 第四節(jié) 各國能源衛(wèi)星賬戶的國際經(jīng)驗/569 第五節(jié) 開展中國能源衛(wèi)星賬戶編制工作的建議及展望/574 018 衛(wèi)星賬戶的核算理論與中國實踐 第二十一章 水資源資產(chǎn)負(fù)債核算的理論基礎(chǔ)與編制應(yīng)用 第一節(jié) 水資源資產(chǎn)負(fù)債核算研究現(xiàn)狀/582 第二節(jié) 水資源資產(chǎn)負(fù)債核算的理論基礎(chǔ)/584 第三節(jié) 水資源價值量核算的方法設(shè)計/592 第四節(jié) 遼寧省水資源資產(chǎn)負(fù)債表的編制與分析/606 第五節(jié) 水資源資產(chǎn)負(fù)債核算的研究總結(jié)/618 第五篇 其他領(lǐng)域核算篇 第二十二章 非營利機(jī)構(gòu)衛(wèi)星賬戶編制的國際進(jìn)展 第一節(jié) 非營利機(jī)構(gòu)衛(wèi)星賬戶編制的現(xiàn)實必要性/623 第二節(jié) 非營利機(jī)構(gòu)衛(wèi)星賬戶國際標(biāo)準(zhǔn)的更新/626 第三節(jié) 非營利機(jī)構(gòu)衛(wèi)星賬戶編制的國家經(jīng)驗/634 第四節(jié) 對中國編制非營利機(jī)構(gòu)衛(wèi)星賬戶的政策啟示/641 第二十三章 中國非營利機(jī)構(gòu)衛(wèi)星賬戶的核算框架 第一節(jié) 中國非營利機(jī)構(gòu)的核算范圍界定/645 第二節(jié) 中國非營利機(jī)構(gòu)衛(wèi)星賬戶的賬戶序列/652 第三節(jié) 中國非營利機(jī)構(gòu)衛(wèi)星賬戶的總量指標(biāo)表/656 第四節(jié) 中國開展非營利機(jī)構(gòu)衛(wèi)星賬戶編制的實踐思路/662 第二十四章 養(yǎng)老金衛(wèi)星賬戶的發(fā)展歷程、核算理論與編制價值 第一節(jié) 養(yǎng)老金衛(wèi)星賬戶編制的現(xiàn)實必要性/664 第二節(jié) 養(yǎng)老金衛(wèi)星賬戶的發(fā)展歷程/667 第三節(jié) 養(yǎng)老金衛(wèi)星賬戶的核算理論/669 第四節(jié) 養(yǎng)老金衛(wèi)星賬戶的編制價值/678 第五節(jié) 對中國編制養(yǎng)老金衛(wèi)星賬戶的政策啟示/684 第二十五章 中國自貿(mào)區(qū)核算體系的理論基礎(chǔ)、最新進(jìn)展與中國實踐 第一節(jié) 自貿(mào)區(qū)核算體系建設(shè)的現(xiàn)實必要性/689 第二節(jié) 自貿(mào)區(qū)核算體系的理論基礎(chǔ)/693 第三節(jié) 國內(nèi)外自貿(mào)區(qū)核算體系的最新進(jìn)展/702 第四節(jié) 中國自貿(mào)區(qū)核算體系的框架設(shè)計/715 第五節(jié) 中國自貿(mào)區(qū)核算體系的應(yīng)用實踐/723 第六節(jié) 開展中國自貿(mào)區(qū)核算體系建設(shè)工作的建議 和展望/733 參考文獻(xiàn)/738 附錄/794 索引/804 020 衛(wèi)星賬戶的核算理論與中國實踐 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
你還可能感興趣
我要評論
|
