改定SNAのめざすもの(3) : 蓄積勘定

概要

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The purpose of this paper is to clarify the new features of the 1993SNA, especially the structure of the capital accounts. The 1993SNA embodies many new features. Many of the important ones can be summarized as aspects of updating, clarifying and simplifying, and harmonizing. The capital accounts embodies the new definition of the asset boundary. It reflects the situation that financial institutions and markets have become increasingly sophisticated, and finarial instruments have spawned numerous hybrids. It provides a separate account to record the revaluation of assets, a key impact of inflation. It also splits the holding gains recorded there into gains due to changes in the general level of prices and gains due to changes in the relative prices. Though the Economic Planning Agency of Japanese Government has making efforts to adopt the 1993SNA, the lack of asset statistics makes it difficult. It is necessary for the repletion of the asset statistics.
関西学院大学の論文
1999-12-31