System of National Accounts (SNA). System of National Accounts The System of National Accounts SNA is

To identify problems of insufficient reproduction or identify factors for the success of the economy, a set of methods for measuring the production activity of the economy is used. The combination of these methods forms the system of national accounts.

System of National Accounts is a system of interrelated statistical indicators presented in the form of tables and accounts that characterize the results of the country's economic activity.

The system of national accounts plays a special role in the economy:

• It allows you to measure the volume of production at a particular point in time and reveal the reasons for this level of production.
• Comparing indicators for a certain period of time, one can trace the trend that determines the nature of the development of the economy: growth, recession or stagnation.
• The SNA allows the formation and implementation of public policy

The system of national accounts is based on the balance method of an interconnected comprehensive study of economic processes and the results of their activities. With the help of the system of national accounts, relationships between economic processes and phenomena are revealed.

To obtain a comprehensive assessment of the state of the national economy and evaluate the performance of individual sectors of the economy, the system of national accounts opposes to each stage of reproduction a corresponding account or group of accounts that characterize the intensity of movement in the value of goods and services through all stages of the reproduction cycle.

For the economy as a whole, the compilation of all the accounts that form the consolidated accounts is envisaged. Sectoral and regional accounts are also being developed.

Main indicators of the system of national accounts:

• national savings
• Net lending
• Net borrowing

The relationship of indicators of economic activity is shown below.

Each of the system of national accounts, as a rule, corresponds to an analogue calculated at the level of an individual producer, business entity. The results of economic activity are determined on the basis of a system of indicators.

Indicators of economic activity and methods of their calculation:

• BB - Gross output = BB products + BB services
• PP - Intermediate Consumption
• GVA - Gross Value Added = BB - PP + VAT + CNI
• GDP - = ∑GVA = ∑BB - ∑PP + ∑VAT + ∑NNI = ∑GVA of sectors = ∑GVA of sectors
• VAT - Value Added Tax
• CNI - Net Import Tax
• NNP - Net tax on product
• NVP - = GDP - QAP
• ND - = GDP - QAP
• FCA - Consumption of fixed capital
• GPE - Gross Profit of the Economy = GPE of Industries + GPE of Sectors
• NPE - Net Income of the Economy = WPE - PEP = (BB - PP) - (OT + PR + PEP)
• RNI - Disposable National Income = NNI + NTT
• GRND - Gross Disposable National Income = ∑ Sectoral GRDP = GNC + CP
• NPDI - Net National Disposable Income = GNDI - POK
• GNS - Gross National Saving = GRND - KP
• Sat - Saving \u003d Dt - Rt
• Dt - Current income
• Rt - Current expenses
• NTT - Net current transfers from abroad
• NNS - Net National Saving = GNA - QAP
• P - Products

The system of national accounts is formulated in concepts, categories and terms. Consider those of them, without understanding which it is impossible to further study the course of SES.

The starting point for the balance of the national economy and the system of national accounts is the concept of economic production and economic activity.

Economic production is the sphere where the production of the national product takes place.

According to the Marxist concept balance of the national economy the sphere of economic production included only material production, i.e. those sectors of the economy in which specific material goods were created: industry, agriculture and forestry, construction, freight transport, communications for servicing the production sector, trade, logistics and marketing, procurement of agricultural products and other branches of material production.

V System of National Accounts a broader concept of economic production is applied, which covers the production of almost all goods and services, with the exception of services provided by housewives for cooking, keeping homes clean, raising children, etc., since such activities are very difficult to evaluate.

From here it is clear that economic activity All activities involved in the production of goods and services for the market.

Production activity differs from the economic one by the amount of unpaid personal services that are produced by households for their own consumption: cooking, raising children, caring for the sick, the elderly and children, cleaning and repairing housing, repairing and maintaining household property, vehicles and inventory belonging to households and transportation of household members and household goods.

Another is in the system of national accounts and the concept of determining the role of different in creating value.

Unlike the Marxist theory, which recognizes only one factor of production - labor, according to the concept of the System of National Accounts, not only labor, but also land and capital are considered factors involved in the creation of value.

The central category of the system of national accounts is economic turnover, which is understood as a social product. In the system of national accounts, it is represented as the production, consumption and accumulation of the national product. Participants in economic turnover are institutional units united in sectors of the economy.

institutional unit A business unit is one that owns assets, has the right to conduct business, maintains a full set of accounts, and is fully responsible for its obligations.

Assets- these are economic objects in respect of which institutional units (individually or collectively) exercise the right of ownership and from which economic benefits can be obtained in the form of profit, income from property, etc.

The concept of assets is inextricably linked with the concept liabilities— sources of asset formation.

There are two groups of institutional units:

• (enterprises, corporations, banks, insurance companies, authorities government controlled and etc.);
• households - a group of persons (or one person) living in the same premises, combining all their income and material assets (or part of them) and jointly spending on the consumption of goods and services, mainly on housing and food.

Institutional units are classified according to their interests in relation to the country into residents and non-residents.

Economic territory- a territory under the administrative control of the government, within which the free movement of citizens, goods and capital is ensured. It also includes islands, airspace, territorial waters, the continental shelf in international waters over which the jurisdiction of a given country extends, "territorial enclaves" in other countries of the world - plots of land in the territory of other countries used by the government under the terms of lease or ownership for diplomatic, scientific or other purposes. They house embassies, consulates, trade and other representations of this country abroad.

Residents- These are individuals or legal entities residing in a given country for at least 12 months and having a center of economic interests in it. The center of economic interests of non-residents is transferred to the economic territory of other countries. Non-residents include government bodies foreign countries, international organizations, their representative offices and offices, foreign embassies located in this country; foreign enterprises, including enterprises located abroad of the owners of this country; individuals who usually reside abroad, including those arriving in this country. The sphere of economic activity of residents correlates with the domestic economy. And the national economy is supplemented by the operations of the economic activity of non-residents in the economic territory of the country, minus the results of the activities of residents abroad.

Economic transactions in the system of national accounts

All of the above are widely used in the national accounting system. The System of National Accounts (SNA) serves not only macroeconomic tasks in general, but is also aimed at practical purposes, namely: to inform business entities about economic processes in the country so that the latter can make informed and cost-effective decisions.

System of National Accounts- these are special balances, which reflect, on the one hand, the availability of resources, and on the other, their use (principle). The system of national accounts is a kind of table for expressing the equilibrium states of a set of exchange operations between participants in economic relations. It is assumed that the accounts are maintained by agents - participants in economic relations.

Among these agents, five types can be distinguished:

• non-financial enterprises: all agents whose function is the production of goods and services in order to receive money;
• households: family units whose functions are consumption;
• administration - state institutions, as well as private administrative apparatus (trade unions, etc.), which provide services that are not sold for money, for which there is no market, as well as all those agents whose function is to distribute the values ​​created by production;
• financial institutions (banks, credit, insurance and similar institutions);
• abroad - agents outside the territory of the country.

Agents keep accounts of major economic transactions on the basis of the following: every transaction has a payer and a recipient and is recorded once as a use and once as a resource (double entry principle) so that for each large category of transactions there is an equilibrium (all use = all resources) . It is then possible to construct a summary macroeconomic table that will show the balance between the various flows of production, consumption and investment in terms of the balance of resources and their use by the main agents of production.

The most important types of accounts:

• The production account is the balance of consumption of raw materials, materials and services for production purposes.
• The gross value added account is the balance of the production of income and the replacement of fixed capital through depreciation in the product.
• The exploitation account is the balance of the distribution of value added between wages, social insurance payments, and indirect taxes.
• Distribution account - the balance of distribution of the result of operation for dividends, shares.
• The capital account is the balance sheet for financing investments (net), inventory increases, etc.
• Financial account - the final balance that shows who provided the necessary capital and to whom the excess capital was transferred (non-balance account).

We give examples of two accounts - the distribution of income of enterprises and capital and financial transactions of households (Tables 1.2 and 1.3).

As for our country, the application of the system of national accounts is focused on the need to move to macroeconomic modeling of market processes and ensure methodological unity in the calculation of indicators for the purposes of international comparisons. An important condition for the introduction of the system of national accounts was the calculation since 1988 by the statistical authorities of the GNP indicator.

The National Accounts of the Russian Federation is a system of interrelated statistical indicators, built in the form of a specific set of accounts and tables, the purpose of which is to obtain a complete picture of the country's economic activity. Results, i.e. products, services, goods, non-market services, and transfers in the RF SNA are interpreted as follows:

• Products are the results of labor that have a material and material form (including energy).
• - the results of activities that satisfy certain personal and social needs, but are not embodied in products. This includes both tangible and intangible services.
• - products and services, usually intended for sale on the market at a price that covers the cost of their production. The imputed output of financial intermediaries and the imputed cost of living in one's own home are treated as goods by convention.
• Non-market services - services of state institutions and public organizations related to their current consumption.
• Transfers are redistributed income streams: they are one-way gratuitous transfers of income, both in cash and in kind, carried out for the purpose of redistributing income and savings. In other words, transfers do not cause flows of income, products and services in the opposite direction.

The System of National Accounts (SNA) of the Russian Federation includes the following accounts:

• accounts of the domestic economy (products and services, production, income generation, income distribution, capital expenditures, financial account),
• accounts of foreign economic relations or "rest of the world" (current operations, capital expenditures, financial account).

A summary of these accounts is given in Table. 1.4.

In addition, in the system of national accounts for a more detailed macroeconomic analysis at the national level, the most important economic transactions are also presented in the form of accounts.

All economic transactions in the system of national accounts are divided into three main groups:

• transactions with products and services (production, exchange and use of products and services in industries and sectors of the national economy, including those created in previous periods, as well as received as imports);
• distribution operations (operations whose purpose is the distribution and redistribution of value added created by producers, as well as the redistribution of savings);
• financial transactions (refer to changes in financial assets and liabilities in various sectors of the economy).

Thus, the national accounts are a system with a high level of detail of the internal structure, they are an indispensable basis for making calculations at the macroeconomic level, serve as an effective tool for the general mechanism for regulating the national economy.

The object of national accounting is the country's economy. Subject national accounting is a statistical description of the state and development of the country's economy using a system of macroeconomic indicators and national accounts formed from them, intersectoral balance tables and other tables.

The word "accounting" in this context reflects the connection of the system of macroeconomic indicators with accounting. This explains the use of the basic principles of accounting in national accounting: the value of all indicators, the balance method, the double entry method, the assumption of an unlimited duration of the functioning of the economy.

National accounting focuses on the market economy, its mechanisms and institutions. The theoretical basis of national accounting is the recognition of the equality of all forms of ownership, the market nature of price formation on the basis of competition, and the natural desire of all people to profit. National accounting is based on a market economy, actively regulated by the state. The state in the system of national accounts is represented by an independent sector that provides non-market (free) services to the population and distributes and redistributes income according to the principles of both economic and social justice.

The System of National Accounts (SNA), focusing on the welfare state, makes the social policy of the state “open”, showing cash flows of income redistribution, i.e., national accounting is oriented towards an open economy included in broad international economic relations. Such an economy is characterized by freedom of movement across the country's borders not only for goods and services, but also for factors of production: labor, capital, entrepreneurship, investment, new technologies, etc.

National accounting is a practically working system created on the basis of and in accordance with the international standard of the SNA, adapted to the national conditions of transition to a market economy.

System of National Accounts(SNA) is an accounting corresponding to the national market economy, which at the macro level is represented by a system of interrelated statistical indicators, built in the form of a certain set of accounts and balance sheets that characterize the results of economic activity, the structure of the economy and the most important interconnections of its links.

The national accounting system uses two types of classification units: Kind of activity and institutional Unit, grouped by industry and institutional sectors. Main institutional sectors:

• households whose sources of financing of costs are wages, property income, income from production activities, transfers from the state, etc.;
• non-profit organizations serving households. These include trade unions, religious organizations, parties and social and political movements, public organizations funded by membership dues and voluntary donations. They provide services that meet the special needs of households;
• state institutions, including bodies of state power and local self-government, state non-budgetary funds. Enterprises are financed from the budget, manufactured products or services are transferred to consumers free of charge or at economically insignificant prices;
• financial institutions include the Central Bank, commercial banks, non-state insurance funds, investment companies etc. Produce financial services, mainly financial intermediation, the source of financing of which is the proceeds from the services rendered, sold on the competitive market;
• non-financial enterprises - institutional units that produce products and non-financial services sold on the market at economically significant prices and cover their costs from the profits received.

The term "rest of the world" is used to describe international relations. Types of economic activity are determined by the OKVED classifier by entering an enterprise, institution in the USREO.

National Accounting studies the economy as a system of assets and liabilities. An economic asset is characterized by the following features:

• the subject of the economy has the right of ownership to the asset;
• the realization of this property right allows the subject of the economy to receive or hope to receive income or other economic benefits;
• an asset has a valuation, that is, a monetary dimension.

Assets are divided into financial and non-financial. Financial assets do not have a material substratum that determines its value. A financial asset of one entity is opposed to a financial liability of another entity. Financial assets include cash and deposits, loans, securities (bill, bond), shares, insurance policies.

Non-financial assets1 are divided into two groups: tangible and intangible; produced and unproduced.

All of the above concepts of national accounting are described by indicators and the national accounts formed by them. Indicators and national accounts form a system where they are interconnected and complement each other, and generally accurately and comprehensively describe the country's economy.

The main accounts of the system of national accounts are:

The sequence of formation of national accounts indicators corresponds to the sequence of stages of the reproduction cycle.

Statistics of socio-economic indicators at the macro level

There are many social and economic indicators that characterize the life of the country at the macro level. These include gross domestic product, total or per capita, gross national income, economic growth rates, national wealth, public debt, the US dollar against the ruble (which is set by the Central Bank of the Russian Federation), the number of registered unemployed, etc.

Of all the above socio-economic indicators, the most important is the indicator of the state's gross domestic product, which can be calculated in several ways (depending on the stage of production):

• production method (at the stage of value-added production) - determines the value of GDP as the difference between the total volume of output and intermediate consumption, or it is the sum of the gross value added of all industries and sectors of the economy. This is how the GDP produced is calculated;
• distribution method (produced at the stage of distribution of manufactured products) - as the sum of incomes of production factors, which is obtained as a result of summing up incomes from labor (wages and accruals on it, fees, natural incomes, commissions, etc.), income from property (profit, rent, dividends, etc.), mixed incomes (income of freelancers, income from farming, self-employment, etc.). This method calculates the distributed GDP;
• way end use(in terms of expenses) - as a result of summing up the expenses of all economic agents using it (firms, households, foreign citizens, states), i.e. GDP = P + I + W + E,

  where P - personal consumer spending of households on durable goods; I - gross investments (enterprise investments in the purchase of new equipment and construction, excluding housing); Z - government purchases of goods and services (expenditures for education, health care, the army, etc.); E - net exports (the difference between exports and imports of the state).

GDP can be calculated at both factor and market prices.

Factor prices are determined by the cost of the costs of all factors of production for the creation of goods and services, i.e., this is the price of the producer, which consists of the cost of production and profit.

Market prices are the sum of factor prices and indirect taxes (value added tax (VAT), excises, customs duties, etc.) minus subsidies, which include gratuitous receipts from the state and from other sources for products, imports, compensation for losses etc.

In Russia, GDP and gross national product (GNP) are currently calculated by the production method, i.e. GDP is the sum of the gross value added of industries and sectors of the economy, net taxes on products (excluding subsidies).

The next most important is national income index country, which is obtained by subtracting depreciation from the gross national product. Wherein net national income(NNI) is calculated as the sum of national income and net transfers from abroad (humanitarian aid, gifts, donations, etc.) minus net transfers abroad.

Gross national product(GNP) shows the value of the final product produced by factors of production owned by citizens of a given state, even if they live in other countries.

GNP = GDP + NFD,

where NFD is the net factor income from abroad, i.e. the difference between the income received by citizens of a given country abroad and the income of foreigners received in the territory of this country.

In order to analyze the socio-economic situation in the country, it is necessary to group the following indicators:

distribution of national income and gross domestic product of the state by branches and sectors of the economy;

territorial grouping of gross output, gross domestic product and national income according to the administrative-territorial division of the state;

division of the gross domestic product and gross output according to the form of existence - into material goods and services.

You can also group according to other criteria if necessary. The dynamics of indicators of the results of economic activity is studied by calculating the corresponding indices of physical volume according to the formula

where q0P0- the actual value of gross output, gross domestic product, national income in the base period; 1P0 - the cost of the same indicators of the reporting period in the prices of the base period.

In a market economy there is a constant rise in prices for goods and services. The main problem that arises in the calculation of indices is the revaluation of the cost indicators of the reporting period in the prices of the base period. Since inflation is an uneven process, it is practically impossible to recalculate the prices of each type of goods and services into comparable prices with the base period.

In the theory of statistics, there are three main methods for converting indicators of gross domestic product and national income into comparable prices with a base period:

using a direct assessment of the volume of production of goods and services at the prices of the base period;

through the revaluation of any components of the gross domestic product and national income using the relevant indices;

based on the consumer price index.

The first method is very difficult to calculate. It was most often used in the planned system of management. Its essence lies in the fact that the physical volume of output (in physical terms) is multiplied by the corresponding prices of the base period. The method allows you to take into account in detail the dynamics of changes in prices for goods and services, but its disadvantage is that it becomes necessary to regularly change the base prices, and there is also a problem of comparability of goods and services of the same name due to changes in their quality (for different years of production), which forces to look for a set of representative products that will determine the composite price index, and this is also very inconvenient and problematic.

The second method is not as accurate and complex as the first, and consists in the fact that the elements of gross domestic product and national income are converted into comparable prices by dividing by the appropriate index, i.e. when revaluing construction products, the capital investment index is used, when revaluing machinery and equipment - the price index for machinery and equipment, etc. This method of recalculation requires a fairly wide base for calculating the corresponding price indices.

The third of the listed methods, built on the basis of the consumer price index, is the simplest, not entirely accurate, but convenient for calculating comparable prices and is used in most developed countries. However, this method does not take into account the dynamics of changes in prices for public services and investments, for export-import operations, for capital goods in other sectors of the economy.

national wealth statistics

An important section in economic statistics is the section devoted to the statistics of national wealth.

national wealth- this is a set of accumulated tangible and intangible assets created by the labor of all previous generations, belonging to the country or its residents and located in the economic territory of this country and beyond its borders (national property), as well as explored and involved in the economic circulation of natural and other resources.

Statistics in national wealth helps to collect and analyze data of all its components in general and in each category separately, on the basis of which it is possible to determine the main flows of national wealth, the investment activity of individual sectors of the economy, the degree of liquidity of their financial assets, and much more. The obtained statistical data on national wealth give an economic assessment of the country as a whole, its property status, as well as how the country's economic potential meets international standards. When considering and analyzing statistical data, it is possible to determine the potential, acceptable opportunities for the further development of the country.

Components of national wealth:

Natural resources(land, minerals, energy resources, forests and wildlife), which are accounted for and involved in the turnover. How salient feature natural resources can be distinguished by the fact that they are non-reproducible benefits. When obtaining statistical data on natural resources, you can:

• develop a system of indicators about efficient use natural resources;
• analyze the work of environmental protection measures, evaluate the effectiveness of their work;
• define volume financial resources, which will be needed for environmental purposes;
• analyze the extent to which the human factor has an impact on the environment natural environment, as well as how the environment affects the quality of the standard of living of the population:
  • material resources acquired as a result of accumulated labor. Material resources can be produced at any time, hence they are reproducible goods;

    national property- is formed during the production process, it includes:

  • fixed assets (buildings, structures, vehicles, machinery, equipment, etc.). Statistical data of fixed assets characterize their general condition, prospects for the development of fixed assets throughout the country and separately in each industry;
  • working capital (production stocks - raw materials, materials, fuel, spare parts; work in progress; finished products, material reserves, etc.);
  • personal property. National wealth statistics are used to assess the level of economic development;
  • accumulated scientific and technical potential;
  • intellectual potential.

So, national wealth includes the value of all production and non-production assets of the state, stocks, reserves, individual and public property. In some cases, national wealth includes the scientific and technical level and experience of workers. National wealth consists of the accumulated products of past labor, including consumer goods, and natural resources accounted for and involved in economic turnover. As part of national wealth, stocks and reserves are taken into account separately according to the place of their determination and the duration of storage. The gold reserves of the country and reserves for the needs of the state's defense are also taken into account separately.

Calculations on national wealth are carried out in current and comparable prices that exist at the moment. Statistical indicators of national wealth show the level of development of the country on an international scale.

Building balances for regions as a whole

The construction of balance sheets and the typology of Russian regions, the analysis of their differentiation in terms of various indicators of socio-economic development have become one of the key areas of research in the rapidly developing Russian regional economy. The same term - "region" - describes socio-economic systems that are completely incomparable in terms of scale of activity, direction of development, political orientation, therefore, the construction of a typology serves as a starting point, a condition for analyzing regional economic systems and building balances for regions as a whole.

When studying the differentiation of Russian regions, it is necessary, first of all, to select the factors that determine the specifics of the social economic situation region. It should be emphasized that local governments at the regional level began to work on the development of plans and programs for economic development at the regional level only in the post-Soviet period. In fact, they had no traditions, skills or experience in this area. Under the conditions of the Soviet centralized economic and political system, local governments were part of the structure of the centralized political and economic system. In the system of centralized planning of the economy, local governments were completely dependent on central ministries, enterprises subordinate to the center, and party structures. The responsibility of the local government included the provision of socio-economic infrastructure in accordance with centrally established standards, the task of building a regional balance was secondary.

The very formulation of the problem of analyzing the economic situation of the regions became relevant only in the conditions of post-Soviet development, when local governments got the opportunity to actively influence the processes of economic development at the regional level. In general, the development of regional balances serves as a condition for effective adaptation to local conditions of the social policy developed at the federal level (pension policy, employment program, housing program, federal standards in the field of healthcare, education, social protection population). The selection of indicators for building a balance of the socio-economic situation in the regions, focused on the choice of methods for implementing social policy, is a rather difficult task.

The use of an indicator such as gross regional product, involves the improvement of the methodology of its calculations and the development of a system for accounting for the economic activity of the regions in the system of indicators of national accounts. When using this indicator at the regional level, it is necessary to study the theoretical and methodological aspects of the relationship (GRP), output per capita, and the level of well-being.

For most federal governments, having a system of regional economic accounts compatible with the System of National Accounts (SNA) is vital. As a rule, the economic accounts of the regions are included in the SNA as an integral part. To date, the SNA is the only reasonable, generally recognized tool for macroeconomic analysis of the real economy, including the regional one.

The central indicator of regional accounts is the gross domestic product produced in the region. In Russia, this indicator (gross regional product - GRP) is calculated only at the level of subjects of the Russian Federation. The methodological basis for the calculations is under development. Official recommendations on the development of a system of regional economic accounts, as well as on the composition of such accounts, have not been published.

It is obvious that the study of regional differences in the economic development of Russia cannot be carried out on the basis of only one resulting indicator - GRP. Actual differences can be estimated as a result of the construction of regional balances and the analysis of the economic process by region, which can be described by the system of economic accounts of the region. When developing the economic accounts of the regions, a system of key indicators is selected that reflect the general macroeconomic situation in the region, the state of the real sector, the budgetary and financial system. We can propose the following system of indicators for building a regional balance.

Macro indicators and the real sector: GRP / per capita (thousand rubles); volume of industrial output / per capita (thousand rubles); agricultural production / per capita (thousand rubles); share of the urban population in the total population (in %); investment in fixed capital / per capita (thousand rubles); foreign investment / per capita (USD); export volume / per capita (thousand rubles); retail trade turnover / per capita (thousand rubles); consumer price index (in %; December / December of the corresponding year); cash income / per capita (thousand rubles); purchasing power of money income (in %); the level of general unemployment (in %); poverty rate (in %).

Financial and budgetary systems: budget deficit, referred to GRP (in %); share of tax revenues in budget revenues (in %); the share of profit on the main types of economic activity, referred to the GRP (in %); specific gravity unprofitable enterprises (in %); share of overdue accounts payable, referred to GRP (in %); the number of operating credit institutions per 10,000 enterprises; share of credit investments related to GRP (in %); the share of overdue debt on loans in the total volume of loans (in percent); share of current and settlement accounts of enterprises, referred to GRP (in %); household deposits referred to GRP (in %); purchase of currency / per capita (thousand rubles); currency sales / per capita (thousand rubles).

The proposed system of indicators is an agreed scheme for collecting, describing and linking the main flows of statistical information, which are expressed in macroeconomic indicators that characterize the most important results and proportions of the economic

development of regions. With their help, the regional balance can be represented in the form of a series of tables that show the resources and use of material incomes and benefits of the regions. Auxiliary tables allow you to refine individual aggregated indicators according to a particular criterion. They are used for the purposes of inter-budget equalization, development of standards for budget financing, which are part of the key parameters of the draft federal budget.

To determine the results of economic activity of any economic entity, the amounts of income and expenses for a certain period of time reflected in its statements are compared. The results of the comparison allow us to draw a conclusion about its economic condition and make the right management decisions. For the country's economy, the same role is assigned to national accounting, which is the basis for analyzing the economic state of the country.

Purpose of national accounting- to give quantitative information about the production, distribution and use of the social product as an aggregate indicator of the economic results of the country's national economy.

To analyze complex macroeconomic relationships, a system of complementary indicators is needed, because the quality of management depends on the degree of reliability and efficiency of information flows.

System of National Accounts- a set of basic macroeconomic indicators that characterize the conditions, processes and results of the national production of goods and services.

F. Quesnay is considered the founder of national accounting: in 1758 he first developed a macroeconomic balance, in which social production was studied from the point of view of both the cost and natural-material content of the social product, and the main classes of society (production and non-production).

National accounting as a means of analyzing the economy has been used since the late 1930s. XX century, but as a means of official statistics - after the end of the Second World War (in the USA, England, France, Germany, Sweden, Norway). The growing internationalization of national economies, integration processes in the world economy have necessitated the creation of a universal international system of national accounting. In 1950, the Simplified Standard SNA was adopted by the Organization for European Economic Cooperation (EEC). Three versions of the SNA were adopted in turn within the framework of the UN (1952-1953, 1968, 1993).

In the modern SNA The following key innovations stand out:

· breakdown of indicators by sectors of the economy;

· allocation of the financial sector and flows of financial assets;

introduction of property balances.

Since February 1993, a new improved standard has been in force, taking into account the characteristics of countries transitioning to a market economy.

V modern conditions SNA is an international standard for assessing the main economic indicators of countries for their comparative analysis.

The value of the SNA and its use in economic practice:

1) widespread use by the government and territorial authorities in the development of economic policy measures, models and forecasts;

2) use by large companies to analyze market conditions and make strategic decisions;

3) use as an information base of scientific research to develop recommendations to the government;

4) use by international organizations that determine the quotas of countries in their financing.

There are a number of methodological principles for constructing the SNA:

All factors of production (labor, capital, land, entrepreneurial ability) are sources of value creation;

The sphere of production is an activity for the production of an economic good (goods and services), in which all sectors are equivalent (tangible and intangible production);

· the main indicators are of a balance character and reflect the process of value creation and movement;

· at the heart of balance constructions are groupings and classifications from the standpoint of individual objects and business entities;

· breakdown of the economy into sectors;

· use of accounting principles (system of accounts and correspondence of transactions, double entry, balance of assets and liabilities).

Added value- this is the value created by an economic unit (enterprise), which includes the costs of producing a product (wages, depreciation, other costs) and profit. The cost of consumed raw materials and materials purchased from suppliers (material costs) and payment for work, services from the outside, in the creation of which this enterprise did not participate, are not included in the value added. Hence, added value - this is the gross output of the enterprise in market prices minus material costs. In the macroeconomic sense, this is the value created (added) at each intermediate stage of processing the country's gross product.

The national economy consists of a set of resident institutional units, which are the primary units of account in the SNA.

Institutional unit- an independent business entity, which is a legal entity and has a complete set of financial statements.

Residents(from lat. residens, residentis - sitting, remaining in place) - these are economic entities registered in a given country (individuals and legal entities) and engaged in economic activities on economic territory of this country, including enterprises with foreign investments, branches of foreign firms, etc., established in accordance with the legislation of this country.

Legal entities or individuals are considered residents of a given country if the center of their economic interests is connected with the economic territory of the country. This concept does not include persons who come to the country for a short period (less than a year) - tourists, artists, seasonal workers, etc. Employees of diplomatic missions and military personnel of other countries are also excluded. In general, the criteria for referring to the residents of the country are the permanence of the place of residence, location, place of management, place of registration.

If an economic entity does not have all the characteristics of an institutional unit, then additional criteria are used to identify it:

a) households do not maintain a complete set of accounts, but always manage their own resources, so they are considered institutional units;

b) units, other than households, that do not maintain a complete set of accounts (do not have an independent balance sheet) are those institutional units where their accounts are an integral part;

c) units that maintain a complete set of accounts but are not legal persons are among the institutional units that control them.

The set of institutional units with homogeneous production is called industry .

The industry breakdown is as follows:

1) industry;

2) construction;

3) agriculture, forestry, fisheries;

4) transport and communications;

5) trade, procurement, logistics and marketing;

6) other shaken material production;

7) branches of the sphere of non-material production.

In addition to the main industries, in accordance with international classification, distinguish more than a hundred sub-sectors. But in the SNA, the focus is not on grouping by industry, but by sector.

A more enlarged grouping of the economy by sectors is central in the statistical model of the market economy. It is carried out in order to study the flow of income and expenses, changes in assets and liabilities in an institutional unit.

Institutional units are grouped according to sectors economy by functions performed, i.e. according to the type of economic behavior. The SNA distinguishes five domestic economic and one foreign economic sectors:

1. Sector of non-financial institutions

It includes business entities of a corporate nature (or similar to them) that produce goods and non-financial services with the aim of selling them on the market at prices that reimburse production costs.

2. Financial institutions sector

It includes banks, insurance companies, investment funds and other financial institutions whose main function is financial intermediation. Most of them reimburse their costs at the expense of the difference between the interest received for the provided financial resources and the interest paid for their attraction (margin).

3. Sector of government institutions (public administration)

It is formed at the expense of budgetary state institutional units, the main function of which is the redistribution of income and wealth and the provision of non-market services to society as a whole and to individual groups and individuals. These units are mainly characterized by budget financing, partly from income from their property.

4. Sector of non-profit institutions serving households

This includes public, political, trade union, religious organizations, the main function of which is to provide non-market services to the participants of these organizations. They are financed by contributions, donations, income from their property.

5. Household sector

This includes the population as the institutional units that lead the household, i.e. consumer activities. This sector includes small non-cooperative enterprises owned by households - small firms, small shops, etc., as well as self-employed persons. Their costs are covered by wages, property income, redistributive income, proceeds from the sale of their products.

6. Rest of the world

It reflects foreign economic relations and financial relationships with foreign institutional units to the extent that they carry out transactions with residents of this country.

Operation- this is the creation, movement or consumption (creation with a "-" sign) of goods, services, rights.

Unlike the grouping of economic entities, the grouping of economic transactions is carried out on the basis of a single criterion, i.e. they are grouped equally by industry and sector.

In general, they are divided into three groups:

1) transactions with goods and services;

2) distribution operations;

3) financial transactions.

Operations with goods and services and characterize their origin (domestically produced or imported) and use (intermediate and final consumption, exports, investments) during the period.

Distribution operations are divided into two types:

Distribution of income - operations related to the payment of wages, dividends, taxes, insurance and social payments;

Transfer of capital - operations to transfer the right to own registered securities, transfers (transfers) of currency and gold between countries.

Financial operations reflect changes in assets and liabilities associated with the movement of cash and various types of debt.

The economic transactions of institutional units are combined into accounts.

National accounts- these are balance constructions in the form of a system of interrelated indicators characterizing the production, distribution, redistribution and use of the final product and income in the economy. The SNA is a set of interrelated tables compiled in the form of accounts, acting as a way to streamline information about the national economy of the country.

In accordance with the principle of double entry, each economic transaction is reflected in the sets twice: in resources (debit) and in use (credit). The set of bilateral accounts forms a balance sheet. There are 10 accounts according to international standards.

In Ukraine, six accounts are currently used:

1) goods and services account- displays the process of formation of resources, products and services due to their production and import and their use for final consumption, accumulation, export;

2) production account- reflects the operations related to the production process. At the same time, production activity covers the activities of enterprises, organizations and individuals both in the sphere of material production and in the sphere of intangible services;

3) income generation account- distribution transactions are reflected that are directly related to the production process, which lead to the formation of the primary income of its participants: wages, net taxes on production, gross profit of enterprises and mixed incomes of the population;

4) income distribution account- reflects the total amount of income received and transferred by economic units as a result of production activities, from property, as well as as a result of redistribution processes. In the new UN SNA, this account is divided into two accounts: appropriation of primary income and secondary distribution of income;

5) disposable income account- reflects the final consumption expenditure of households, government agencies and non-government non-profit (public) organizations, and the remaining part of disposable income, which is gross saving;

6) capital cost account- shows the formation of resources for capital expenditures and their use for the accumulation of fixed assets and material working capital, the acquisition of land and intangible assets. The difference between the sum of resources and use characterizes the final financial result of economic activity in a given period.

The relationship diagram of the most important indicators of the SNA (see Table 1) is given for the macro level and each sector of macroeconomics. In this scheme, there is no account of goods and services, since it is not a "cross-cutting", i.e. is not compiled simultaneously for the national economy as a whole and its individual sectors.

The balance of the final financial result of economic activity (net loans and net debts) should, in principle, be equal to the balance of changes in financial assets and liabilities of the balancing indicator of the financial account, which characterizes the change in financial assets and liabilities by their types and allows us to analyze structural changes in the financial condition of the country or the sector of the national economy.

Table 1

Formation of national accounts

Usage	Resources	Indicators
Production account
Intermediate consumption Gross value added	Gross output	Gross output - Intermediate consumption = Gross value added
Income generation account
Compensation Net taxes on production Gross profit Gross mixed income	Gross value added	Gross value added - Compensation - Net taxes on production = Gross profit, gross mixed income
Assignment account for primary income
Property income Gross primary income	Gross profit, gross mixed income Property income, wages Net taxes on production	Gross profit, gross mixed income - balance of property income = gross primary income.
Secondary distribution of income account
Current transfers Gross disposable income	Gross primary income Current transfers received	Gross primary income + Balance of current transfers = Gross disposable income
Disposable income account
Final consumption expenditure Gross savings	Gross disposable income	Gross Disposable Income - Final Consumption Expenditures = Gross Savings
Capital cost account
Gross capital formation of fixed and revolving funds Net purchases of land, intangible assets Net loans Net debts	Gross saving	Gross saving - Gross fixed and working capital formation - Net purchases of land and intangible assets = Net loans Net debts
financial account
Acquisition of financial assets	Incurrence of financial liabilities Net loans Net debt

For each sector and for the economy as a whole, special accounts are built: for each sector - 9 accounts (except for the "Rest of the World" sector - 2 accounts), for the entire economy - 6 accounts.

Institutional sector accounts(except for the Rest of the World sector):

1. Opening balance;

2. Production report;

3. Income generation account (exploitation account);

4. Income distribution account (income account);

5. Income use account;

6. Capital account (accumulation account);

7. Financial account;

8. Account of changes in the value of property;

9. Closing balance.

Rest of the World Sector Accounts:

1. Account of non-financial transactions;

2. Account of financial transactions.

Accounts for the country's economy as a whole:

1. Opening balance;

2. Account of goods, services and production;

3. Income and consumption account;

4. Accumulation account;

5. Account of value creation outside of production (revaluation account);

6. Concealing balance.

The accounts of all sectors are combined into consolidated national accounts.

The structure of the SNA includes the input-output table (intersectoral balance), introduced into macroeconomic analysis by the American economist Wassily Leontiev (1958).

• introductory lesson is free;
• A large number of experienced teachers (native and Russian-speaking);
• Courses NOT for a specific period (month, six months, year), but for a specific number of lessons (5, 10, 20, 50);
• Over 10,000 satisfied customers.
• The cost of one lesson with a Russian-speaking teacher - from 600 rubles, with a native speaker - from 1500 rubles

System of National Accounts(SNS) is

section of static science;

· system of statistical indicators;

· the result of a special type of practical statistical activity, including the collection, processing, analysis and publication of statistical data.

Object of study system of national accounts is the country's economy as a set of economic units, industries, sectors, regions, the results and mechanism of its functioning, structure, internal and external relationships and patterns of development.

Like all sections of socio-economic statistics, the SNA studies, through a system of indicators, the quantitative side of phenomena in close connection with their qualitative side in the competitive conditions of place and time.

History of the SNS. The SNA emerged in the developed countries of the West in the late 1930s and early 1940s. XX century, when most economists realized the need for state regulation of the economy and there was a need for statistical information for macroeconomic analysis. The terms "national accounts" and "national accounting" were proposed by the Dutch economist Van Kliff, in whose works the possibility of applying the concepts and principles of accounting to describe the economy as a whole was substantiated.

The main stages in the development of the methodology of the system of national accounts after the Second World War are associated with the development and introduction into statistical practice of international methodological standards for the SNA. The first SNA-53 standard was approved by the UN in 1953 and contained a limited number of accounts for the economy as a whole. In 1968, the UN Statistical Commission approved the second version of the international standard for the SNA. SNA-68 included new blocks of macroeconomic information (for example, indicators of the movement of financial resources), and also provided accounts for five sectors of the economy.

In 1993, the UN Statistical Commission approved the third version of the methodological standard for the SNA, five international organizations participated in its development: the UN, the International Monetary Fund (IMF), the World Bank, the Organization for Economic Co-operation and Development (OECD) and the European Statistical Commission (Eurostat) . SNA-93 provides for the construction of accounts not only for the economy as a whole, its sectors and industries, but also for individual economic units. For this reason, during the development new version international standard discussed the issue of changing the name of the system of indicators.

In 2004, work began on updating the SNA-93 standard, carried out by an advisory group of experts on national accounts, which includes the most famous experts in the field of national accounts of various countries.

The main task solved on the basis of the SNA is in general terms, it can be formulated as meeting the needs of society and quantitative information about the financial and economic state and development of the country and individual elements of its economic system. Depending on the nature of information needs, two main types of such tasks can be conventionally distinguished: epistemological (cognitive) and pragmatic (practical).

Gnoseological tasks consist in the information support of science, theoretical research carried out in order to substantiate, formulate, test and refine theoretical concepts.

Pragmatic tasks are to provide the necessary data for applied analytical research, allowing to substantiate, implement and evaluate management decisions applied at the macro-, meso- and micro levels of the management system.

First of all, the problem of providing information state institutions at various levels, which contributes to the development of state socio-economic policy and the implementation of state management of the economy.

The SNA provides the information needs of supranational organizations such as the UN, IMF, World Bank, OECD. Information is provided at the request of these organizations in accordance with the country's international obligations, as well as at the request of foreign national statistical services in accordance with treaties and agreements on cooperation in the field of statistics.

Practical work on the construction and publication of the system of national accounts is carried out by state statistics bodies. The organization of statistical work is based on the principle of unity of the methodology for calculating indicators and the form of presenting SNA data on a national and international scale, which is achieved using national methodological statistical standards.

In Russia, the system of national accounts began to be introduced in the 90s. 20th century

Methodology for building a system of national accounts can be defined as a system of concepts, categories, principles and methods used to study the economy. The methodology of the SNA has a complex multi-level structure, it includes a systematic approach and other general scientific concepts and principles of economic theory and the theory of finance, as well as specifically statistical concepts and research methods that correspond to the characteristics of the subject.

Since the SNA is an integrated system of statistical indicators, since the main elements of its methodology are the provisions of the theory of statistical indicators. The content of these indicators is determined by the concepts and concepts of economic theory. The concept of SNS is based on economic turnover concept, recognized by most modern economic schools as theoretical basis economic analysis. This theoretical model describes the functioning of the economy through the interaction of economic entities performing various economic functions (production, consumption, etc.).

International methodological standard for SNA. In 1993, the UN Statistical Commission approved the third version of the international methodological standard (SNA-93), which is currently used by Russia and most other countries of the world.

Structure of SNA-93. SNA-93 includes 21 chapters and 6 appendices. Chapters 1-5 present general methodological recommendations for the construction of the system of national accounts, its main concepts are given; chapters 6-12 deal with the methodology of constructing flow accounts; the methodology for constructing the balance of assets and liabilities is presented in chapter 13, and in chapter 14 the methodology of the accounts of the "rest of the world" (accounts of external transactions). The system of tables "Input-output" is the content of Chapter 15. Chapter 16 formulates recommendations for calculating SNA indicators in constant prices and in real terms, and Chapter 17 gives methodological recommendations for calculating indicators characterizing population and labor costs. Chapter 18 discusses the functional classifications used in the SNA (classification according to the purposes of individual consumption, producer expenditures, etc.), Chapter 19 deals with the application of the national grid system for solving various analytical problems (modification of accounts and tables based on the use of additional classifications , alternative valuation methods, etc.). The main methodological principles of the matrix representation of the SNA for the analysis of social processes are formulated in Chapter 20, and finally, in Chapter 21, the issues of constructing and analyzing auxiliary accounts based on concepts and concepts that differ from those accepted in the main accounts and tables are outlined.

Basic concepts of SNS. In the system of national accounts, the economy is considered as a set of institutional units - residents, sectors, industries.

Institutional unit- it is an economic entity that can own assets on its own behalf, carry out economic activities and transactions with other entities, incur financial obligations and business decisions for which it is responsible in accordance with existing legislation.

Residents in the CIS they refer to institutional units that have a center of economic interests in the economic territory of the country.

Under economic territory refers to the geographical area under the jurisdiction of the government of a given country, within which persons, goods and money can move freely.

Internal (national) the economy covers the activities of residents both in the economic territory of a given country and outside it .

A set of institutional units that are similar in terms of their functions and sources of funding form institutional sector. The SNA uses the term company. An enterprise may consist of one or more establishments, those. units located in one place, engaged in one or predominantly one type of production activity. A set of establishments with the same or similar types of main production activity is called industry.

For analytical purposes, the system of national accounts provides for the division of the establishment into units of homogeneous production, which is understood as production units engaged in only one type of activity, homogeneous in terms of goods and services produced, directions of use, nature of the technological process. A set of units of homogeneous production with the same type of activity form clean industry.

The construction of the SNA is based on the concepts of economic theory that characterize the economic functions performed by economic entities; the main concept is production.

In the system of national accounts, production is defined as an activity carried out under the control of an economic entity, in which labor, capital, goods and services are used to create other goods and services. According to the SNA concept, almost all types of activities for the creation of goods and services are classified as economic production.

Products - These are the results of labor that have a material and material form. Services - these are the results of production activities that do not take a material form, satisfy personal and social needs, and have both a material and non-material nature.

Important components of the SNA are indicators of "flows" and "stocks". Flow indicators characterize the magnitude of economic processes over a period of time (for example, the production of goods and services, the payment of wages, etc.), i.e. flow measures are interval measures. Reserve indicators characterize the state of assets or liabilities at a certain moment - the beginning or end of the period under review (for example, the availability of fixed assets at the beginning of the year, etc.). Inventory indicators are momentary indicators.

The bulk of the flows are flows associated with economic transactions. economic operation is understood as the interaction between economic entities, carried out according to mutual agreement(for example, buying and selling goods and services). Most of the operations involve the presence of counter flows between the participants, i.e. one party provides another party with a good, service, labor, or asset and receives compensation in return. Transfers – operations without compensation, i.e. without a counter flow of goods, services, etc.

Objects that are owned by economic entities and from the possession of which the entity derives economic benefits are defined in the system of national accounts as economic assets. The value of the assets is capital economic entity. The difference between the value of assets owned by an economic entity (i.e. capital) and the value of its financial liabilities is called net worth or own capital. Transactions must be reflected for both participants in the same cost estimate.

Principles and rules for constructing the SNA. The methodology for constructing the system of national accounts, along with the basic concepts and classifications, includes general principles and rules for accounting, valuation of indicators and construction of tables.

The basis of the methodology for constructing the SNA is balance method, involving a comparison of indicators characterizing the studied phenomena and processes from two sides. The balance method is implemented using the double entry method adopted in accounting.

The system of national accounts uses two main types of tables that correspond to the principle of double entry: accounts - to reflect flows and balance tables - to reflect stocks.

The accounts are two-sided tables, which use special terminology to designate the parties.

V current accounts(i.e. in accounts reflecting the processes of production and the movement of income), the right side is called "Resources", and the left side is called "Usage".

V savings accounts the right side is labeled "Changes in liabilities and net worth" and the left side is labeled "Changes in assets".

The SNA uses two main methods of constructing accounts: the method of sequential construction of accounts and the method of commodity flows.

Sequential Accounting Method proposes the construction of accounts in accordance with the sequence of economic turnover processes and the linking of their indicators in general for the economy, sector, institutional unit.

Commodity flow method involves linking indicators of resources and their use for certain types of goods and services.

In Russian state statistics, the method of sequential construction of accounts is the main one. In each individual account, the balance between the right and left parts is achieved by calculation using the balancing item, which is recorded on the left side of the account and transferred to right side next account. Thus, the accounts are linked into a single system.

Balancing items serve not only to ensure equality between the right and left parts of the accounts and link them into the system, but also to characterize the results of economic activity, i.e. have their own economic importance.

Balance sheets, like accounts, consist of two parts: the left side of the balance sheet is called “Assets”, and the right side is called “Liabilities and net worth”. The complex of interrelated accounts and tables of the SNA reflects the relationship between indicators of flows and stocks and allows you to form a complete picture of the functioning of the economy.

Most transactions involve two economic units, for each of which the transaction must be recorded twice, therefore, in the system of national accounts, the principle of recording transactions is called the “principle of four entries”. The balance method and the four-entry principle that implements it determine the main general methodological principles and rules for calculating all indicators of the system of national accounts. In accordance with the principle of four entries, each transaction must be recorded for both participants at the same time and in the same value. Transactions in the SNA are recorded at the time when claims and obligations arise, i.e. accrual method.

Information base of the SNA. The main principle of the formation of the information base of the system of national accounts is the complexity of the use of various sources of information: forms financial statements, state statistical observation. Data for calculating indicators of the system of national accounts, obtained from any source of information, which must be adjusted in accordance with its methodological principles and rules.

For example, the main difficulty in calculating the indicators of taxes and subsidies in the SNA lies in the fact that the necessary data in the report of the Ministry of Finance on the execution of the state budget are given without distinguishing payer sectors and on a cash basis. Therefore, it is necessary to attract additional information and carry out additional calculations that allow adjusting the state budget data by the amount of changes in tax and subsidy arrears.

Improving the information base of the system of national accounts is associated with the adaptation of the system of statistics to it and with the development of state statistical observation (expanding sample surveys, conducting economic censuses, etc.). The main direction of improvement information support SNA is its linkage with the methodological principles of accounting. For this purpose, the UN Intergovernmental Group of Experts on International Accounting and Reporting Standards has been established to promote the implementation of accounting standards based on the principles of the SNA, contacts have been established between the UN Statistical Commission and International professional associations of accountants (with the International Federation of Accountants, etc.).

Groupings and classifications in the SNA. The main one is the grouping of economic units by sectors of the economy, which makes it possible to determine the role and characteristics of the economic behavior of various groups of economic units with similar functions and sources of financing, the relationship between them, the flow of goods and services, income and expenses.

The classification unit in a sectoral grouping is an institutional unit. In the system of national accounts, the following stages of institutional units of producers (enterprises) are distinguished:

corporations;

unincorporated enterprises;

· Quasi-corporations;

· government agencies;

non-profit organizations (market and non-market).

Corporation - a legal entity whose purpose is the production of goods and services for sale on the market at economically significant prices and profit, which is a source of income for owners who have limited liability for its obligations.

Unincorporated enterprise - an enterprise that, from an economic point of view, cannot be separated from its owner, who bears unlimited liability for the obligations of the enterprise. Under sectoral grouping, an unincorporated enterprise is treated as part of the institutional unit to which its owner belongs.

An unincorporated enterprise that has separate property, a certain autonomy in the disposal of property and income, in the existence of economic transactions with other units and maintains a complete set of accounting records (including a balance sheet of assets and liabilities), in the SNA is called quasi-corporation(for example, a state unitary enterprise). Under sectoral grouping, a quasi-corporation is treated as a corporation.

government agency- a legal entity financed from the state budget, the main function of which is to provide services to society or its individual members free of charge or at prices that do not have economic significance, as well as to redistribute income and property. This category includes state non-budgetary funds. The resources of these institutional units are formed from mandatory payments, income from property, and the sale of market services.

Non-profit organization(NPO) is a legal entity whose purpose is not to generate income for its owners or persons financing and controlling it. The system of national accounts separates market and non-market NPOs.

1. non-profit organizations that produce goods and services for sale on the market at economically significant prices;

2. non-profit organizations created by corporations and quasi-corporations to represent their interests (for example, chambers of commerce, bank associations, etc.)

TO non-market NCOs include non-profit organizations that provide services free of charge or at prices that have no economic value. This category of NPOs includes institutional units that:

1. provide households with personalized services in health, education, culture, art, religion, etc.;

2. provide for the collective needs of households (for example, political parties, trade union organizations, various societies, sports organizations, clubs, etc.). These organizations are not funded by the state. The resources of these NPOs are made up of contributions, donations, gifts and property income.

Household - an individual or group of individuals who are residents of a given country, live together, have a common budget, collectively consume certain types of goods and services (mainly food and housing services). All households are consumers and some are also engaged in productive activities in the form of unincorporated enterprises (e.g. household plots, self-employed enterprises). entrepreneurial activity without education legal entity). Goods and services are produced by households both for their own consumption and for sale. The productive activity of the household cannot be separated from the household itself from an economic point of view. The resources of these institutional units are: salaries of employees, transfers (pensions, allowances, stipends), mixed income, income from property (interest on deposits, etc.). Households also include the so-called institutional population, i.e. a person who has been in hospitals, prisons, etc. for a long time.

Institutional resident units are grouped into sectors according to the functions they perform and sources of funding for their activities.

The SNA identifies five institutional sectors of the national economy:

1. nonfinancial corporations.

2. financial corporations.

3. Public administration.

4. Non-profit organizations serving households.

5. Households.

Non-financial corporations include non-financial corporations and quasi-corporations (including business entities created by NPOs), market NPOs (including those created by non-financial corporations and quasi-corporations and representing their interests).

financial corporations. The sector includes financial corporations and quasi-corporations, as well as market NPOs (including those created and representing the interests of financial corporations and quasi-corporations).

Public administration includes institutional units classified as public institutions, as well as non-market NPOs controlled and primarily financed by public institutions.

Non-profit organizations serving households. The sector includes non-state non-market non-profit organizations providing services to households.

households include all resident institutional units of that type. Unincorporated enterprises owned by household members are treated as part of the relevant institutional unit, the household.

The rest of the world. In the SNA, this sector is singled out to describe the economic relations that link the national economy of a given country with other countries. The sector consists of residents of other countries that transact with institutional units that are residents of that country.

The second type of classification of economic units in the system of national accounts is their grouping by industry, which is used to study production processes. The 1993 SNA recommends grouping by industry in accordance with the International Standard Industry Classification. In the grouping of economic units by industry, the classification unit is institution.

The most important type of grouping used in the SNA is the classification economic transactions(Fig. 16.1).

Rice. 16.1. Classification of economic transactions in the SNA.

Transactions in goods and services refer to the process of production, exchange and use of goods and services. They include transactions in goods and services produced in a given period and goods previously produced.

Income transactions are carried out to distribute the added value of economic units, as well as to redistribute income.

Transactions in financial instruments are transactions involving the acquisition of financial liabilities by economic units.

Taxes in the SNA are divided into two groups:

current (paid regularly);

capital (one-time).

Classification current taxes reflected in fig. 16.2.

The classification of economic assets is shown in fig. 16.3.

For the analysis of economic activity, generalizing statistical indicators characterizing flows and stocks are presented in the SNA in the form of a specific set of accounts and tables.

A necessary condition for building a system of national accounts is a clear distinction between such concepts as consumption and gross capital formation, final consumption and intermediate consumption. However, in practice, in many cases, system developers have difficulty in classifying certain types of activities or operations in one category or another. For example, there are difficulties in recording expenditures on maintenance and capital repairs (consumption or gross capital formation), on training, research and development (intermediate consumption or gross capital formation), and on education (consumption or gross capital formation).

Rice 16.2. Classification of current expenses.

ECONOMIC ASSETS
	Non-financial assets		Financial assets
	Produced assets			monetary gold
	Material			Cash and deposits
	Intangible			Securities other than shares
	Non-produced assets
	Material			Shares and other types of equity participation
	Intangible			Other accounts receivable and creditor

Fig.16.3. Classification of economic assets

The category to which expenditures are assigned determines the value of gross value added and, consequently, the value of gross domestic product (when distinguishing between intermediate consumption and gross capital formation) or the proportion of its final use (when distinguishing between final consumption and gross capital formation).

The system of national accounts distinguishes between flows of goods and services and income flows, distinguishes between income received from the production of goods and services (primary income) and income received as a result of redistributive processes (secondary income), distinguishes between current and capital costs - all this reflected in various accounts and tables.

main accounts. The 1993 SNA assumes the compilation of the following main accounts: goods and services account, production account, accounts for the generation, distribution, redistribution and use of income, capital account, financial account, account for other changes in assets. They can be grouped as follows:

· accounts for the five sectors of the domestic economy, accounts for sectors of the economy, accounts for individual institutional units and establishments;

· summary (consolidated) accounts for the economy as a whole;

Accounts for certain types of economic transactions;

· accounts of the “rest of the world” (accounts of external transactions).

In table. 16.1, 16.2 the main consolidated accounts of the domestic economy and the accounts of the “rest of the world” (accounts of external transactions) are presented.

The system of national accounts can be defined as a system of calculations of macroeconomic indicators, presented in the form of a certain set of interrelated accounts, classifications and balance sheets.

The SNA was created more than 50 years ago in the countries with the most developed market economies to analyze its structure, institutions and mechanisms of functioning at the macroeconomic level. The very term "national accounting" was proposed by the Dutch economist W. Cliff.

V former USSR for the description and analysis of macroeconomics, another system of indicators was used - the balance of the national economy (BNH), intended primarily for analyzing the model of the economy based on public ownership and central planning. The transition to a market economy necessitated the transition from the Belarusian National Economy to the system of national accounts throughout the former USSR (in the Russian Federation, the transition to the SNA was carried out in 1993).

The SNA is a modern information system that provides the receipt of interconnected information on macroeconomic indicators by government bodies for the formation of socio-economic policy and regulation of the economy as a whole. In order for the SNA to be effective and contribute to the identification of macroeconomic patterns and relationships, a number of important provisions are observed in world practice.

First, the SNA uses a broader interpretation of economic production (in the BNC, only material production was included in the sphere of economic production).

According to the SNA methodology, economic production includes all activities for the production of goods and services:

• production of goods, including goods for own consumption, except for services provided by housewives for cooking, cleaning, raising children;


• production of market services for sale;


• activities of financial intermediaries (banks, investment funds, insurance companies);


• production of non-market services by public administration institutions (legislative and executive authorities, defense, health care, education, etc.);


• provision of non-market services by non-profit organizations serving households;


• the provision of services by hired servants (cooks, drivers, gardeners);


• provision of services by homeowners for their own consumption;


• activities aimed at protecting the environment.

The second important provision of the SNA methodology concerns the content of such a category as income (the concept was developed by the English economist J. Hicks), according to which income is the maximum amount of money, spending which on consumer goods and services you do not reduce your accumulated wealth, do not accept any financial obligations, i.e. don't get poorer.

The third provision concerns the reduction of many economic entities to five relatively homogeneous groups, for which a standard set of accounts is provided, in which economic transactions are recorded related to the formation, production, distribution, redistribution of income, accumulation and saving, the acquisition of financial assets and the assumption of financial liabilities.

Since 1993, the following five sectors have been considered such sectors, each of which can include economic entities in accordance with their function in the economic process:

• non-financial corporations and quasi-corporations (function of production of goods and non-financial services);


• financial corporations and quasi-corporations (the function of accumulating free financial resources and providing them on certain conditions to investors);


• public administration (function of redistribution of national income and wealth, provision of free services);


• households (the function of acquiring goods and services in the market, providing labor force);


• non-profit organizations serving households (public, political, religious organizations whose function is to provide free services to members of these organizations).

In addition to analyzing the information contained in sectoral accounts, an analysis of the relationship between them in the economic process is carried out. Finally, important accounts (the production account and the generation of income account) are compiled in the SNA and for individual sectors of the economy (industry, Agriculture, construction, etc.).

Thus, on the basis of sectoral accounts, accounts for sectors of the economy, macroeconomic calculations are compiled.

The purpose of macroeconomic calculations within the framework of the SNA is a description of generalizing indicators of the main economic flows for a certain period, the formation and interconnection of which are the essence of the structure of the SNA.

Economic flows are understood as the creation, transformation, exchange, transfer of value. Economic flows can lead to changes in the volume, composition, value of assets and liabilities of the so-called institutional units, which are understood as legal or natural persons, organizations and institutions that have the ability and right to carry out operations in the process of production, distribution, redistribution and use of income, a set accounts or the possibility of drawing them up.

Economic flows by mutual agreement in the SNA system are called economic transactions. Economic transactions are carried out with compensation in the form of counter flows (in return for the provided goods, services, labor or assets, compensation is provided again in the form of goods, services, etc.). If economic transactions are carried out without compensation (payment of pensions, scholarships, humanitarian aid, etc.), then such economic transactions are called transfers.

The structure of the SNA is based on accounts and balance sheets.

The account reflects transactions, assets or liabilities of economic units, is a two-sided table, where equality between the amounts is achieved using a balancing item, which is a macroeconomic indicator. Balancing items make it possible to move from one account to another and link the accounts into a single system. In the structures of the SNA, the following groups of accounts are distinguished, which are developed at current prices.

Group of accounts of the domestic economy as a whole:

• account of production of goods and services;


• income generation account;


• income distribution account:

1. primary income distribution account;


2. secondary distribution of income account;

account for the use of national disposable income;

accumulation account (capital account).

Group of accounts of sectors of the economy:

• production account by industry;


• income generation account by industry.

Group of accounts of foreign economic relations ("rest of the world"):

• current account;


• capital cost account;


• financial account.

On the basis of an interconnected system of indicators, combined into accounts and compiled in a certain sequence, it is possible to obtain an interconnected complex quantitative characteristic of economic processes as a whole, i.e. get so-called consolidated accounts.

The system of indicators and general principles for constructing the SNA.

System is a set of indicators that are interrelated, complement each other and are calculated on the basis of uniform methodological principles. Such a system of indicators are the most important macroeconomic indicators (aggregates) used in the SNA:

• gross domestic product (GDP) characterizes the flow of final goods and services (newly created value) produced by residents of the country for a given period, and is calculated in market prices of final consumption;


• gross national income (GNI) is the flow of primary income (wages, profits, property income, taxes on production and imports) received by residents of a given country as a result of their participation in the creation of GDP;


• gross national disposable income (GNDI) covers all income received by residents of a given country as a result of the primary and secondary distribution of income;


• final consumption (CP) includes final consumption expenditures;


• the balance of exports and imports (the difference between exports and imports of goods and services);


• gross capital formation (fixed capital accumulation);


• national savings (a source of financing for accumulation, i.e., the growth of fixed assets, inventories, valuables, etc.).

When compiling national accounts, it is necessary to adhere to generally accepted principles, among which the following can be distinguished.

1. Double entry principle (accounting principle) - each transaction in the SNA is reflected twice: in the "Usage" section of the previous account and in the "Resources" section of the subsequent account. Additional control is provided by the fact that each item of one or another account has a corresponding item in another account, which contributes to linking the accounts.


2. The principle of succession corresponding to the sequence of the reproduction cycle (production → income generation → income distribution → income use).


3. Balance principle (registration of all economic flows in the form of balance sheets).


4. The principle of calculation categories, where we are talking that balancing items are primarily calculation categories intended not only to ensure a balance between the volume of resources and their use, but also to characterize the results of a particular economic process, which allows us to consider them the most important macroeconomic indicators.


5. The principle of the "T" form: all accounts consist of two sections (columns), the right one includes "Resources" and the left one - "Usage".

For the SNA, it is very important that each account has its own balancing item, which is presented in Table 1 for clarity. one.

Table 1

Table of accounts and balancing items

current account	Balancing article
Production account	(for the national economy) and gross value added (GVA)(for sectors of the national economy)
Income generation account	Gross Profit (GRP) and gross mixed income(for the national economy and for sectors of the national economy)
	(for national economy) and balance of primary income (SPI)(for sect. national economy)
	(for the national economy) and gross disposable income (GDI)(for sectors of the national economy)
Income use account	Gross Saving (GNS)(for the national economy and for sectors of the national economy)

table 2

Main Consolidated Accounts

Consolidated account	Usage	Resources
Production account	3. Intermediate consumption 5. GDP (gross domestic product at market prices) (5 = 1 + 2 – 3 – 4)	1. Release of goods and services 2. Net taxes on products 4. Subsidies
Income generation account	2. Remuneration of employees 3. Taxes on production and imports including: product taxes other taxes on production 5. (5 = 1 – 2 – 3 + 4)	1. GDP at market prices 4. Subsidies for production and imports
Primary income distribution account	5. Property income transferred to the "rest of the world" 6. Gross national income (GNI) (balance of primary income) (6 = 1 + 2 + 3 + 4 – 5)	1. Gross profit and gross mixed income 2. Remuneration of employees 3. Net taxes on production and imports 4. Property income received from the "rest of the world"
Secondary distribution of income account	3. Current transfers to the "rest of the world" 4. Gross national disposable income (GNDI) (4 = 1 + 2 – 3)	1. Gross national income (GNI) 2. Current transfers received from the “rest of the world”
Gross national disposable income account	2. Final consumption expenditure including: households public institutions non-profit organizations serving households 3. Gross National Saving (GNS) (3 = 1 – 2)	1. Gross national disposable income (GNDI)

From Table. 2 shows that national accounts are indeed being built:

1. in a certain sequence of the reproductive cycle;


2. have a "T" shape;


3. each article of one or another account has a corresponding article in another account;


4. the principle of double entry is observed;


5. in general, the SNA is considered as a balance method;


6. there is a quantitative relationship between the most important indicators.

Methods for calculating GDP and ND indicators.

Gross domestic product and gross national income are the most important indicators of macroeconomic statistics, since these indicators reflect the final results of economic activity in the country as a whole and play an important role in the system of national accounts.

Gross domestic product (GDP) is the central indicator of the SNA, an indicator of the manufacturing domestic product produced by the residents of the country over a certain period of time. It is calculated at end-use market prices, i.e. at the prices paid by the buyer, including taxes on products and all trade and transport margins. GDP is used to characterize the level of economic development, economic growth rates, etc.

The indicator of the level of GDP per capita is used to compare the levels of well-being of countries, to determine the amount of the country's contributions to the budgets of international organizations, to resolve issues of providing various types of assistance to countries.

A summary indicator of income at the macro level is gross national income (GNI), which is the sum of primary incomes received by residents of a given country over a certain period as a result of their participation in the creation of GDP. Quantitatively, GNI differs from GDP in the balance of primary income received from abroad or transferred abroad.

There are three main methods of statistical estimation of GDP and NI: production, distribution and end-use method, i.e. GDP can be considered at the stage of production, at the stage of income generation and at the stage of use of income.

production method

GDP at the stage of production characterizes the measurement of the value created in the production process for a certain period of time by the residents of a given country. This method of calculating GDP is based on the following indicators: output of goods and services (B); intermediate consumption (IC) and gross value added (GVA).

Output (B) is the value of all goods and services produced in the current period, which is accepted in the SNA to be calculated at basic prices. The cost of manufactured goods includes the value of goods and services used in the production process. If it is necessary to obtain the newly created value in the production process in the current period, intermediate consumption (IP) is subtracted from the output of goods and services.

Intermediate consumption is understood as the value of goods and services that are completely consumed or transformed in a given period in the process of production of other goods and services. Intermediate consumption includes material costs (raw materials, materials, fuel, energy, material services, building materials, food purchases, etc.), payment for intangible services (payment for research and design work, financial services, costs for personnel training, payment for legal services, audit, advertising expenses, rental payments, etc.), travel expenses, other elements of intermediate consumption.

Intermediate consumption does not include the consumption of fixed capital, as well as expenditure not directly related to the production of goods and services. PP is estimated at the time of receipt of the relevant goods and services into production at market prices.

The difference between the output of goods and services (B) and intermediate consumption (IP) is called gross value added (GVA):

GVA \u003d B - PP. (one)

To calculate GDP at market prices, gross value added is increased by taxes on products and imports and reduced by subsidies on products and imports:

GDP = GVA + Taxes on products and imports - Subsidies on products and imports. (2)

To determine the national income (NI), GDP should be reduced by the consumption of fixed assets (depreciation) and increased by the balance of primary income from abroad:

NI = GDP - Consumption of fixed assets (depreciation) + Balance of primary income receipts from abroad (3)

distribution method

This method of calculating GDP is considered in the process of generating income (by source of income). At the stage of income generation, GDP is calculated as the sum of primary income, which is subject to distribution among the direct participants in the production process. These incomes are included in the value added of the current period, created in the production process.

Primary income includes the following:

• wages of employees (wages + employers' contributions for social needs);


• taxes on production and imports (mandatory non-refundable non-refundable payments);


• subsidies for production and imports (current gratuitous non-refundable payments provided by the state);


• gross profit and gross mixed income (the part of the gross value added that remains with producers after subtracting the costs associated with paying employees and paying taxes on production and imports).

The distributive method of calculating GDP is used primarily to analyze its cost structure. If we add to GDP the primary income received from the rest of the world and subtract the primary income transferred to the rest of the world, the result is the country's gross national income (GNI) at market prices.

End use method

At the income use stage, GDP is calculated using the end use method, where it is the sum of residents' expenditures on final consumption of goods and services, gross capital formation and the balance of exports, imports and services.

Final consumption is the cost of using goods and services to meet the individual needs of the population and the collective needs of society as a whole. The SNA distinguishes between final consumption expenditure (who finances the expenditure) and actual final consumption (who benefits from it).

Final consumption expenditures include final consumption expenditures of households, government bodies, non-profit organizations serving households.

Actual final consumption refers to the value of goods and services actually consumed, regardless of any funding sources. It includes:

• actual household final consumption;


• actual final consumption of public institutions.

In addition to final consumption expenditure, the most important component of the final use of GDP is gross capital formation.

Gross capital formation includes:

• gross fixed capital formation (investment of funds by units - residents - in objects of fixed capital in order to obtain benefits, which is expressed in an increase in the value of fixed capital);


• increase in stocks of material circulating assets (increase in stocks of raw materials and materials, finished products, work in progress, goods for resale, state material reserves).

The balance of export-import and services covers the export-import operations of a given country with all other countries and is the difference between exports and imports of goods and services in domestic prices.

So, GDP when calculated by the end use method is equal to

GDP = Final consumption + Gross capital formation + Balance of export-import and services. (4)

When calculating national income (NI) using the final use method, the consumption of fixed assets is subtracted from GDP and the balance of primary income receipts from abroad is added:

NI \u003d GDP - Consumption of fixed assets (POF) + Balance of primary income from abroad. (5)

Revaluation of GDP at constant prices

GDP is calculated both in actual (current) prices and in constant (comparable) prices. One of the most important tasks of statistics is the conversion of GDP and its components from actual (current) prices to constant (comparable) prices. This is due to the fact that the change in the volume of GDP in actual prices is affected not only by changes in the quantity of goods and services produced or used, but also by changes in prices for goods and services.

To calculate GDP at constant prices, there are such general methods of revaluation.

deflation method, which is based on the use of price indices (the Laspeyres formula is most often used, where data from the base period are used as weights).

Double deflation method(the method of sequential deflation first of output, then of intermediate consumption, while the value added at constant prices is estimated as the difference between output and intermediate consumption determined at constant prices).

The essence of the deflation method is that when calculating the volume of output of the current period at constant prices, the GDP deflator index is used, which is calculated by correlating the volume of GDP of a given period, respectively, in current and constant prices:

where - the volume of GDP of the current period in actual prices.

Then, to calculate the volume of output of the current period in constant prices, the volume of produced or consumed products of the current period in actual prices is divided by the corresponding price deflator index.

extrapolation method, based on the use of volume indices, is used when there is no information on prices, but there is data on changes in the volumes of output or services provided.

The index of the physical volume of GDP is an indicator that is the ratio of the volumes of GDP of the given and previous periods, expressed in the same constant prices:

(7)

where - the volume of GDP of the base period in constant prices; - the volume of GDP of the current period at constant prices (real GDP).

The base period output at constant prices is then multiplied by the output volume index to obtain an estimate of the current period output at constant prices.

Direct revaluation method(revaluation by cost elements) serves to re-evaluate in constant prices the cost indicators of non-market services in the areas of management, healthcare, budget science and consists in deflating cost elements, i.e. when the product is sufficiently homogeneous.