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1、华中科技大学博士学位论文对我国国民经济核算理论与方法问题研究姓名：孙静娟申请学位级别：博士专业：管理科学与工程指导教师：张子刚;杨超20050426AbstractInthisdissertation,grossdomesticproductaccounting,fundflowaccounting,input-outputaccountingandintegratedenvironmentalandeconomicaccountingareinvestigatedinthemethodsoftheoreticalanalyses,numericalcal
2、culationsbytakingthecoreindexGDPofnationaleconomicaccountingasamainclueoftheinvestigation.Somedisadvantagesoftheaccountingsarepointedoutandtheimprovedmethodsaregiven.AnalyzingandinvestigatingtheGDP.Accordingtoeconomictheory,theforecastingmethodofgrossdomesticproductisanalyzedinthe
3、dissertationanditispointedoutthatGDPisnotnewlycreatedvaluesintotalandshouldnotparticipateintheprocessofthedistributionofthenationaleconomicincome.Moreover,itisindicatedthatthepartofthefixedassetsdepreciationinGDPcannotbeusedtoconsumeortoinvest,therefore,GDPexaggeratessocialfinalpr
4、oductsusedfinally.ItissaidthatGDPisnotthebestindexofgrosssocialproductionandthatNDP,isabetterindexthanGDPtoreflectthegrosssocialproduction.ItisfurthermoreexpressedthatNDPisonlyanarrowsenseaccountingeventhoughitisbetterthanGDP.Iffactorsofenvironment,resourceandexternalinfluencearet
5、akenintoaccount,greenNDPindexshouldbebuiltanditstheoreticalmodelisobtained.ImprovingChina’sfundflowstatements.FromtheviewinthedissertationthatGDPcannotbetakenastheobjectsofthedistributions,China’scurrentlyusedfundflowstatementsareappraisedandtheirdisadvantagesinindexsetting,functi
6、onstructuresandreflectingtheprocessofthedistributionandusageofthesocialincomesystematicallyarepointedout.Intermsofthechannelsoftheprimarydistributionandtheredistributionintheprocessofthesocialincomedistribution,thecurrentlyusedfundflowstatementsareimprovedandnewfundflowstatementsa
7、redesigned.ImprovingChina’scurrentlyusedinput-outputtables.AccordingasGDPexaggeratessocialfinalproductsusedfinally,theembodiedlabourandlivinglabourputintheinput-outputtablesareconsideredrespectively.Inthesituationthatthegrossproductsarenotaffected,thetotalnetincrementsofthenationa
8、leconomycanbemeasured,whichcanexp
