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非农业住户部门经济核算是构建中国住户部门核算体系的重要组成部分。依据SNA1993的相关理论和方法,结合中国的具体国情,本文界定了非农业住户部门生产核算的主体与范围,界定出非农业住户部门在不同国民经济活动阶段与其他机构部门间所发生的所有经济交易。在此基础上设计出非农业住户部门的生产账户、收入初次分配账户、收入再次分配账户和收入使用账户,并在循环账户的基础上构建出非农业住户部门的综合经济账户。
Non-farm household sector economic accounting is an important part of building a household accounting system in China. According to SNA1993’s relevant theories and methods, combined with China’s specific national conditions, this article defines the main non-agricultural household sector accounting and the scope of production accounting to define the non-agricultural household sector in different stages of national economic activity with other agencies and departments of all economic transaction. On this basis, the production account of the non-agricultural household sector, the initial distribution of income account, the reallocation of income account and the income-using account were designed and a comprehensive economic account of the non-agricultural household sector was constructed on the basis of the revolving account.