本文選題：TSA系統(tǒng)建立 + 基本理論��； 參考：《理論探討》2005年05期

【摘要】：國(guó)民賬戶(hù)體系(SNA)是以國(guó)際上通行的概念、定義、分類(lèi)和會(huì)計(jì)原則為基礎(chǔ)的一套一致的、相容的和完整的宏觀經(jīng)濟(jì)賬戶(hù)、資產(chǎn)負(fù)債表和表格。旅游衛(wèi)星賬戶(hù)(TSA)體系是以93SNA基本思想為原則,以商品和服務(wù)的一般供求平衡為基本出發(fā)點(diǎn),進(jìn)一步科學(xué)地運(yùn)用了投入—產(chǎn)出技術(shù)和復(fù)式記賬原理,按旅游需求決定原則,從“目的性”和“使用”的角度集合旅游供給活動(dòng),闡明將旅游作為一種特殊產(chǎn)業(yè)的基本邏輯,提出了旅游特有產(chǎn)品的確認(rèn)標(biāo)準(zhǔn)和旅游消費(fèi)的產(chǎn)品因?yàn)椤奥糜巍倍小巴|(zhì)性”的觀點(diǎn),對(duì)研究旅游業(yè)的社會(huì)經(jīng)濟(jì)影響有重要的理論意義。
[Abstract]:The system of National accounts (SNA) is a consistent, consistent and complete set of macroeconomic accounts, balance sheets and tables based on internationally accepted concepts, definitions, classifications and accounting principles. The TSA) system is based on the basic idea of 93SNA, the general balance of supply and demand of goods and services as the basic starting point, further scientific use of input-output technology and double-entry accounting principle, according to the principle of tourism demand. From the angle of "purpose" and "use", the basic logic of taking tourism as a special industry is expounded. It is of great theoretical significance to study the social and economic impact of tourism by putting forward the criterion of confirming tourism specific products and the viewpoint that the products consumed by tourism have homogeneity because of "tourism".
【作者單位】： 黑龍江大學(xué)應(yīng)用經(jīng)濟(jì)研究中心 黑龍江大學(xué)經(jīng)濟(jì)與工商管理學(xué)院
【基金】：國(guó)家社會(huì)科學(xué)基金資助項(xiàng)目《旅游業(yè)對(duì)擴(kuò)大就業(yè)、資源節(jié)約和環(huán)境保護(hù)貢獻(xiàn)的理論與評(píng)價(jià)體系研究》(03BTY085)
【分類(lèi)號(hào)】：F222.3;

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1 王朗玲,張德紅;TSA系統(tǒng)建立的基本理論問(wèn)題探討[J];理論探討;2005年05期

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本文編號(hào)：1819088