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National accounts or national account systems (NAS) are the implementation of complete and consistent accounting techniques for measuring the economic activity of a nation. These include detailed underlying measures that rely on double-entry accounting. By design, such accounting makes the totals on both sides of an account equal even though they each measure different characteristics, for example production and the income from it. As a method, the subject is termed national accounting or, more generally, social accounting.〔Nancy D. Ruggles, 1987. "social accounting," ''The New Palgrave: A Dictionary of Economics'', v. 4, pp. 377–82.〕 Stated otherwise, national accounts as ''systems'' may be distinguished from the economic data associated with those systems.〔United Nations, (The System of National Accounts ) and (National Accounts Data ).〕 While sharing many common principles with business accounting, national accounts are based on economic concepts.〔Joel S. Demski, 2008. "accounting and economics," ''The New Palgrave Dictionary of Economics''. (Abstract. )〕 One conceptual construct for representing flows of all economic transactions that take place in an economy is a social accounting matrix with accounts in each respective row-column entry.〔Graham Pyatt and Jeffery I. Round, ed., 1985. ''Social Accounting Matrices: A Basis for Planning'', World Bank.〕 National accounting has developed in tandem with macroeconomics from the 1930s with its relation of aggregate demand to total output through interaction of such broad expenditure categories as consumption and investment.〔John Maynard Keynes, 1936. ''The General Theory of Employment, Interest and Money'', Macmillan.〕 Economic data from national accounts are also used for empirical analysis of economic growth and development.〔 ==Scope== National accounts broadly present output, expenditure, and income activities of the economic actors (households, corporations, government) in an economy, including their relations with other countries' economies, and their wealth (net worth). They present both flows (measured over a period) and ''stocks'' (measured at the end of a period), ensuring that the flows are reconciled with the stocks. As to flows, the national income and product accounts (in U.S. terminology) provide estimates for the money value of income and output per year or quarter, including GDP. As to stocks, the 'capital accounts' are a balance-sheet approach that has assets on one side (including values of land, the capital stock, and financial assets) and liabilities and net worth on the other, measured as of the end of the accounting period. National accounts also include measures of the changes in assets, liabilities, and net worth per accounting period. These may refer to flow of funds accounts or, again, capital accounts.〔 There are a number of aggregate measures in the national accounts, notably including gross domestic product or GDP, perhaps the most widely cited measure of aggregate economic activity. Ways of breaking down GDP include as types of income (wages, profits, etc.) or expenditure (consumption, investment/saving, etc.). Measures of these are examples of macro-economic data.〔Referred to in the ''Journal of Economic Literature'' classification codes under JEL: C8 - Data Collection and Data Estimation Methodology and JEL: E01 - Measurement and Data on National Income and Product Accounts and Wealth.〕 Such aggregate measures and their change over time are generally of strongest interest to economic policymakers, although the detailed national accounts contain a source of information for economic analysis, for example in the input-output tables which show how industries interact with each other in the production process. National accounts can be presented in nominal or real amounts, with real amounts adjusted to remove the effects of price changes over time.〔• Amartya Sen, 1979. "The Welfare Basis of Real Income Comparisons: A Survey," ''Journal of Economic Literature'', 17(1), p (p. 1 )–45. • D. Usher, 1987. "real income," The New Palgrave: A Dictionary of Economics'', v. 4, p. 104.〕 A corresponding price index can also be derived from national output. Rates of change of the price level and output may also be of interest. An inflation rate (growth rate of the price level) may be calculated for national output or its expenditure components. Economic growth rates (most commonly the growth rate of GDP) are generally measured in real (constant-price) terms. One use of economic-growth data from the national accounts is in growth accounting across longer periods of time for a country or across to estimate different sources of growth, whether from growth of factor inputs or technological change.〔From ''The New Palgrave Dictionary of Economics'', 2008, 2nd Edition, with Abstract links: • "(economic growth )" by Peter Howitt and David N. Weil • "(growth accounting )" by Francesco Caselli.〕 The accounts are derived from a wide variety of statistical source data including surveys, administrative and census data, and regulatory data, which are integrated and harmonized in the conceptual framework. They are usually compiled by national statistical offices and/or central banks in each country, though this is not always the case, and may be released on both an annual and (less detailed) quarterly frequency. Practical issues include inaccuracies from differences between economic and accounting methodologies, lack of controlled experiments on quality of data from diverse sources, and measurement of intangibles and services of the banking and financial sectors.〔• Oskar Morgenstern, 1963. ''On the Accuracy of Economic Observations'', 2nd ed. (ch. 16 ). Princeton. • H. O. Stekler, 1964. (), ''Journal of the American Statistical Association'', 59(307), pp. (965 )-967. • J. Steven Landefeld, Eugene P. Seskin, and Barbara M. Fraumeni. 2008. "Taking the Pulse of the Economy: Measuring GDP." ''Journal of Economic Perspectives'', 22(2), pp. 193–216. PDF (link ) (press +). From ''The New Palgrave Dictionary of Economics'', 2nd Edition, with Abstract links: • ("intangible capital" ) by Daniel E. Sichel • ("national income" ) by Thomas K. Rymes.〕 Two developments relevant to the national accounts since the 1980s include the following. Generational accounting is a method for measuring redistribution of lifetime tax burdens across generations from social insurance, including social security and social health insurance. It has been proposed as a better guide to the sustainability of a fiscal policy than budget deficits, which reflect only taxes minus spending in the current year.〔• ''The Economist'', Economics A-Z, ("Generational Accounting." ) Accessed 9 Aug. 2010. • Jagadeesh Gokhale, 2008. "generational accounting." ''The New Palgrave Dictionary of Economics'', 2nd Edition. (Abstract ) and (uncorrected proof ). • Laurence J. Kotlikoff, 1992. ''Generational Accounting: Knowing Who Pays, and When, for What We Spend''. Free Press. Review (extract ).〕 Environmental or green national accounting is the method of valuing environmental assets, which are usually not counted in measuring national wealth, in part due to the difficulty of valuing them. The method has been proposed as an alternative to an implied zero valuation of environmental assets and as a way of measuring the sustainability of welfare levels in the presence of environmental degradation.〔From The New Palgrave Dictionary of Economics, 2008, 2nd Edition, with Abstract links: • "(green national accounting )" by Sjak Smulders • "(sustainability )' by Daniel W. Bromley • National Research Council, 1994. ''Assigning Economic Value to Natural Resources'', National Academy Press. Chapter (links. )〕 Macroeconomic data not derived from the national accounts are also of wide interest, for example some cost-of-living indexes, the unemployment rate, and the labor force participation rate.〔• Robert Topel, 2008. "unemployment," ''The New Palgrave Dictionary of Economics'', 2nd Edition. (Abstract ). • Katharine Bradbury, 2008. "unemployment measurement," ''The New Palgrave Dictionary of Economics'', 2nd Edition. (Abstract ).〕 In some cases, a national-accounts counterpart of these may be estimated, such as a price index computed from the personal consumption expenditures and the GDP gap (the difference between observed GDP and potential GDP).〔Robert J. Gordon and Peter K. Clark, 1984, "Unemployment and Potential Output in the 1980s," ''Brookings Papers on Economic Activity'', (2), pp. ( 537-568 ).〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「National accounts」の詳細全文を読む スポンサード リンク
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