目錄
序：開(kāi)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(guó)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(guó)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(shí)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(wèn)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(wèn)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(diǎn)與比較分析/085
第三節(jié) 數(shù)字經(jīng)濟(jì)增加值核算實(shí)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(shí)踐的難點(diǎn)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(shí)別與評(píng)價(jià)方法研究
第一節(jié) 戰(zhàn)略性新興產(chǎn)業(yè)的識(shí)別與分類/104
第二節(jié) 基于競(jìng)爭(zhēng)力評(píng)價(jià)的大連市戰(zhàn)略性新興企業(yè)的分類識(shí)別/114
第三節(jié) 戰(zhàn)略性新興產(chǎn)業(yè)競(jìng)爭(zhēng)力綜合評(píng)價(jià)及其應(yīng)用研究/125
第四節(jié) 戰(zhàn)略性新興產(chǎn)業(yè)競(jìng)爭(zhēng)力評(píng)價(jià)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(guó)實(shí)踐
第一節(jié) R&D 衛(wèi)星賬戶編制的基本框架與中國(guó)的現(xiàn)實(shí)需求/142
第二節(jié) 中國(guó) R&D衛(wèi)星賬戶的基本表式及編制重點(diǎn)/145
第三節(jié) 中國(guó)高技術(shù)產(chǎn)業(yè)R&D資本存量表測(cè)算的數(shù)據(jù)處理方法/152
第四節(jié) 中國(guó)高技術(shù)產(chǎn)業(yè)R&D資本存量表測(cè)算實(shí)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(guó)實(shí)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(guó)海洋經(jīng)濟(jì)衛(wèi)星賬戶發(fā)展實(shí)踐/174
第三節(jié) 中國(guó)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(shí)踐
第一節(jié) 基于火炬統(tǒng)計(jì)數(shù)據(jù)的蘭州市高新區(qū)GDP核算實(shí)踐研究/190
第二節(jié) 大連市數(shù)字經(jīng)濟(jì)的分類、識(shí)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(shí)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(wèn)題、改進(jìn)方案與中國(guó)實(shí)踐
第一節(jié) 從交通運(yùn)輸行業(yè)統(tǒng)計(jì)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(guó)實(shí)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(guó)交通運(yùn)輸衛(wèi)星賬戶的編制實(shí)踐/282
第十一章 基于屬權(quán)原則的對(duì)外貿(mào)易統(tǒng)計(jì)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(guó)際經(jīng)驗(yàn)與中國(guó)實(shí)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(guó)際標(biāo)準(zhǔn)/314
第三節(jié) 文化衛(wèi)星賬戶編制的國(guó)際經(jīng)驗(yàn)/323
第四節(jié) 中國(guó)文化衛(wèi)星賬戶的編制實(shí)踐/330
第五節(jié) 中國(guó)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(guó)際標(biāo)準(zhǔn)與中國(guó)實(shí)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(guó)家經(jīng)驗(yàn)/353
第四節(jié) 編制中國(guó)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(guó)實(shí)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(jià)值/377
第五節(jié) 中國(guó)體育產(chǎn)業(yè)衛(wèi)星賬戶的實(shí)踐應(yīng)用/384
第六節(jié) 編制中國(guó)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(guó)實(shí)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(guó)衛(wèi)生保健產(chǎn)業(yè)的指標(biāo)推算/407
第五節(jié) 編制中國(guó)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(kāi)展中國(guó)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(guó)際經(jīng)驗(yàn)
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(shí)踐的各國(guó)編制經(jīng)驗(yàn)/480
第四節(jié) 開(kāi)展中國(guó)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(guó)際經(jīng)驗(yàn)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(shí)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(guó)際經(jīng)驗(yàn)/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(diǎn)/505
第六節(jié) 開(kāi)展中國(guó)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(cè)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(cè)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(guó)際經(jīng)驗(yàn)
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(guó)能源衛(wèi)星賬戶的國(guó)際經(jīng)驗(yàn)/569
第五節(jié) 開(kāi)展中國(guó)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(guó)實(shí)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(jià)值量核算的方法設(shè)計(jì)/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(yíng)利機(jī)構(gòu)衛(wèi)星賬戶編制的國(guó)際進(jìn)展
第一節(jié) 非營(yíng)利機(jī)構(gòu)衛(wèi)星賬戶編制的現(xiàn)實(shí)必要性/623
第二節(jié) 非營(yíng)利機(jī)構(gòu)衛(wèi)星賬戶國(guó)際標(biāo)準(zhǔn)的更新/626
第三節(jié) 非營(yíng)利機(jī)構(gòu)衛(wèi)星賬戶編制的國(guó)家經(jīng)驗(yàn)/634
第四節(jié) 對(duì)中國(guó)編制非營(yíng)利機(jī)構(gòu)衛(wèi)星賬戶的政策啟示/641
第二十三章 中國(guó)非營(yíng)利機(jī)構(gòu)衛(wèi)星賬戶的核算框架
第一節(jié) 中國(guó)非營(yíng)利機(jī)構(gòu)的核算范圍界定/645
第二節(jié) 中國(guó)非營(yíng)利機(jī)構(gòu)衛(wèi)星賬戶的賬戶序列/652
第三節(jié) 中國(guó)非營(yíng)利機(jī)構(gòu)衛(wèi)星賬戶的總量指標(biāo)表/656
第四節(jié) 中國(guó)開(kāi)展非營(yíng)利機(jī)構(gòu)衛(wèi)星賬戶編制的實(shí)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(jià)值
第一節(jié) 養(yǎng)老金衛(wèi)星賬戶編制的現(xiàn)實(shí)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(jià)值/678
第五節(jié) 對(duì)中國(guó)編制養(yǎng)老金衛(wèi)星賬戶的政策啟示/684
第二十五章 中國(guó)自貿(mào)區(qū)核算體系的理論基礎(chǔ)、最新進(jìn)展與中國(guó)實(shí)踐
第一節(jié) 自貿(mào)區(qū)核算體系建設(shè)的現(xiàn)實(shí)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(guó)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(guó)自貿(mào)區(qū)核算體系的框架設(shè)計(jì)/715
第五節(jié) 中國(guó)自貿(mào)區(qū)核算體系的應(yīng)用實(shí)踐/723
第六節(jié) 開(kāi)展中國(guó)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(guó)實(shí)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