【摘要】：國(guó)際貨幣基金組織為配合國(guó)民賬戶體系的執(zhí)行,指導(dǎo)各國(guó)國(guó)際收支統(tǒng)計(jì)核算和資產(chǎn)負(fù)債表的編制,發(fā)布過(guò)一個(gè)國(guó)際收支統(tǒng)計(jì)核算準(zhǔn)則《國(guó)際收支手冊(cè)》(BPM)。這一體系經(jīng)過(guò)了5次修訂,形成過(guò)6個(gè)版本,經(jīng)歷了源起雛形、結(jié)構(gòu)調(diào)整、體系形成、體系成熟四個(gè)階段,現(xiàn)已發(fā)展成了較為科學(xué)嚴(yán)整的統(tǒng)計(jì)核算理論體系。BPM推動(dòng)了國(guó)際貨幣基金組織和世界各國(guó)國(guó)際收支統(tǒng)計(jì)核算實(shí)踐的興起和深入,豐富了國(guó)民經(jīng)濟(jì)核算理論體系,拓展了國(guó)民經(jīng)濟(jì)核算領(lǐng)域,對(duì)統(tǒng)計(jì)核算理論的發(fā)展和應(yīng)用作出了重要貢獻(xiàn)�？梢灶A(yù)見(jiàn),面臨新問(wèn)題、新挑戰(zhàn),BPM將會(huì)不斷完善和發(fā)展。
[Abstract]:In order to support the implementation of the system of National accounts and guide the compilation of balance of payments statistics and balance sheets, the International Monetary Fund issued a Standard for the Statistical Accounting of balance of payments, the balance of payments Manual (BPM). The system has undergone five revisions and six versions. It has gone through four stages: the origin, the adjustment of the structure, the formation of the system, and the maturity of the system. BPM has promoted the emergence and deepening of the International Monetary Fund (IMF) and international balance of payments accounting practices, and enriched the theoretical system of national economic accounting. It has expanded the field of national accounting and made important contributions to the development and application of statistical accounting theory. It can be predicted that BPM will continue to improve and develop in the face of new problems and challenges.
【作者單位】： 中國(guó)社會(huì)科學(xué)院數(shù)量經(jīng)濟(jì)與技術(shù)經(jīng)濟(jì)研究所;
【基金】：國(guó)家自然科學(xué)基金項(xiàng)目(71673296)的階段性成果
【分類號(hào)】：F222.33

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