The new national accounts : an introduction to the system of national accounts 1993 and the European system of accounts 1995
著者
書誌事項
The new national accounts : an introduction to the system of national accounts 1993 and the European system of accounts 1995
E. Elgar, c2000
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注記
Includes index
内容説明・目次
内容説明
A new international standard of national accounts is being implemented worldwide under the auspices of the United Nations. The New National Accounts is an authoritative introduction to this new system and provides a comprehensive explanation, with illustrative data, of the accounts and accounting concepts that all countries will use in the future. The book assumes no previous knowledge of either economics or national accounting. Beginning with an overview of the entire structure of the new system of accounts, both for flow transactions and their derived balancing items and also for stocks of economic assets and liabilities, Dudley Jackson explains the system's main balancing item - gross value added - and its relation to gross domestic product, to final expenditures, to primary incomes and to transfer payments. The book concludes by explaining the accumulation accounts and the resulting 'wealth of the nation' as recorded in the new system's balance sheets.
The New National Accounts will be essential reading for both students and practitioners concerned with macroeconomics, economic policy, national accounting and comparative studies of the economic performance of advanced and developing countries.
目次
Contents: 1. The Economy and the Sequence of Accounts 2. Gross Value Added and Gross Domestic Product 3. Final Expenditure and Gross Domestic Product 4. Taxes on Products and the Valuation of Gross Domestic Product 5. External Transactions, the Balance of Primary Incomes and Gross National Income 6. General Government, Households and Disposable Income 7. Gross Saving and the Accumulation of Assets Index
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