對(duì)政府機(jī)構(gòu)部門非市場服務(wù)產(chǎn)出核算的新思考

摘要： 針對(duì)政府服務(wù)產(chǎn)出核算的投入替代法的改進(jìn),大多是修補(bǔ)的方法,缺乏從整體平衡角度進(jìn)行改進(jìn)研究。既然政府部門被劃入了生產(chǎn)部門,就應(yīng)當(dāng)承認(rèn)稅收是其生產(chǎn)收入。這種生產(chǎn)收入的收支關(guān)系被人們傳統(tǒng)認(rèn)為的"收入再分配"關(guān)系所掩蓋。其實(shí),政府同樣存在收不抵支,面臨破產(chǎn)的風(fēng)險(xiǎn)。必須充分考慮政府服務(wù)的這種特殊的市場供求關(guān)系和收支關(guān)系,尋求一種能反映市場經(jīng)濟(jì)條件下政府生產(chǎn)的非市場服務(wù)特殊買賣關(guān)系的產(chǎn)出核算理論和方法。將稅金視為生產(chǎn)收入而計(jì)入政府部門的總產(chǎn)出,按照平衡原則,對(duì)應(yīng)將企業(yè)和居民的生產(chǎn)稅視為對(duì)政府公共服務(wù)的中間消耗。
The way of improvements to government service output accounting are mostly based on input substitution method,which may be short of taking an overall balance of accounting system into consideration. Since the General Government Sector is part of production department,we should take tax revenue as its productive income. The productive income balance relationship is overshadowed by the traditional view of "redistribution of income". In fact,the government also has the risk of deficit and bankruptcy. We must take full account of this particular market supply-demand relationship and expenditure-income balance in government services,and explore how to establish a theoretical and practical system of output accounting which can reflect the special trading relationship of non-market service provided by government under market-oriented economy conditions.We try to treat tax revenue as productive income and charge into the gross output of General Government Sector. Correspondingly,we treat production tax from enterprise and resident,as the intermediate consumption to the government public service.