第73回 日本統計年鑑
120/796

3 National Accounts is a classification of organisations which are responsible for decision-making on the receipt and disposal of income, the procurement of funds, and the use of assets, and there 3 National Accounts 87 System of National Accounts (Fundamental Statistics) The System of National Accounts is compiled by the Economic and Social Research Institute of Cabinet Office based on compilation rules and methods in conformity with the international standard (SNA) adopted by the United Nations, with the aim to record systematically the whole economy of our country as well as to be able to make international comparisons. The Japanese National Accounts (JSNA) had been compiled based on the 1993 SNA (adopted by the United Nations in 1993) since 2000. The 2008 SNA (the latest international standard adopted by the United Nations in 2009) was introduced in 2016. Accounting system The integrated accounts are the basic tables to summarise the whole economic circulation of the country. The integrated flow account is to record the flow of commodities (goods and services) and money (income, financial assets and liabilities) to illustrate the whole national economic activities in a given period of time. The Chart of Accounts includes the Gross Domestic Product Account, the National Disposable Income and Use Account, Capital and Financial Accounts, and Rest of the world Accounts. On the other hand, the integrated account of stock shows the amount of assets and liabilities of the whole national economy at a given point of time. If we add the capital and financial accounts, which represent capital transactions during the period, and the adjustment account, which represents revaluation due to price changes, etc. to the opening balance sheet account, it will match the ending balance sheet account. This chapter contains national accounts, prefectural accounts and input-output tables. Based on the 1993 SNA, the 2008 SNA includes the clarification of various concepts and recording methods, the introduction of "intellectual property products" that expand the scope of existing intangible fixed assets to include "research and development (R&D)," the recording of "employee stock options" in employee compensation and financial assets, and the thorough recording of pension systems based on employment relationships on an accrual basis on accrual principle (over 60 changes and clarifications from the 1993 SNA). In 2020, the "2015 Base Revision" incorporating the latest input-output tables, the "2015 input-output," was implemented. The remaining issues addressed in response to the 2008 SNA included the capitalization of original entertainment works based on the "Basic Plan for the Development of Public Statistics." The National Accounts are presented by Quarterly Estimates of GDP and by Annual Report on National Accounts. In the annual compilation of JSNA, the figures for the latest year (both fiscal and calendar) are estimated as "First Annual Estimates", while the figures for the previous year (both fiscal and calendar) are estimated reflecting newly available source data as "Second Annual Estimates". In addition, the figures for a year after Second Annual Estimates (both fiscal and calendar) are re-estimated as "Third Annual estimates" through the balancing process between production side and expenditure side under the framework of Supply-Use Table (SUT). The quinquennial large-scale source statistics, such as the input-output tables and the Population Census are reflected, and the base year is changed almost every five years and all former estimates are revised retroactively. The National Accounts based on the 2008 SNA is, as was for the 1993 SNA, broadly divided into a flow chapter and a stock chapter, which is further grouped into various accounts tables (Integrated and by Institutional Sectors), main time-series (flow), supporting tables and supplementary tables (stock) for a clear presentation. The institutional sector classification

元のページ  ../index.html#120

このブックを見る