System of national accounts (SNA). National Accounts System SNA National Accounts System is

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

System of national accounts - This is a system of interrelated statistical indicators presented in the form of tables and accounts characterizing 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 the indicators for a certain period of time, you can traced a tendency defining the nature of the economy development: growth, decline or stagnation.
• SNA allows you to form and bring public policy

The system of national accounts is based on the balance sheet method of interrelated integrated study of economic processes and the results of their activities. With the help of a system of national accounts, the relationships between economic processes and phenomena detects.

To obtain a comprehensive assessment of the state of the national economy and evaluating the results of individual sectors of the economy, the national account system opposes each stage of reproduction to the corresponding account or group of accounts characterizing the intensity of the value of goods and services throughout all stages of the reproduction cycle.

For the economy, generally provides for the preparation of all accounts that form summary accounts. Accounts and regions are also developed.

Main indicators of the system of national accounts:

• National Saving
• Pure lending
• Pure borrowing

The relationship of economic performance is shown below.

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

Indicators of economic activity and methods of their calculation:

• Explosives - gross output \u003d wt products + explosive services
• PP - Intermediate Consumption
• DVS - gross value added \u003d explosive - PP + VAT + CNI
• GDP - \u003d ΣWDS \u003d σVB - σPP + ΣDS + Σhni \u003d σvds industries \u003d σVDS sectors
• VAT - value added tax
• CNI - net import tax
• CNP - Net Product Tax
• ChVP - \u003d GDP - Pok
• ND - \u003d GDP - Pok
• Pok - Consumption of fixed capital
• VPE - gross profit of the economy \u003d VEE sectors + VPE sectors
• ChPE - Net profit of the economy \u003d VPE - PO \u003d (BB - PP) - (from + CHn + Po)
• RTN - disposable national income \u003d Cund + CT
• VRRD - gross disposable national income \u003d σvrnd sectors \u003d VNS + KP
• Ppm - pure national disposable income \u003d vgr - pok
• VNS - Gross National Saving \u003d NRD - KP
• Sat - Saving \u003d DT - RT
• DT - revenues current
• RT - current spending
• CATT - Clean current transfers from abroad
• PMS - Pure National Saving \u003d VNS - Pok
• P - products

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

The initial 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 a sphere where the production of the national product is occurring.

By Marxist concept in balance of national economy Only material production, that is, those sectors of the economy, in which the creation of concrete material benefits took place: industry, rural and forestry, construction, cargo transport, communication on the maintenance of the production sphere, trade, logistics and technical supply and Sales, billets of agricultural products and other industries of material production.

IN National account system The broader concept of economic production is applied, which covers the production of almost all goods and services, with the exception of services provided by household food housings, maintaining dwellings clean, raising children, etc., since such an activity is very difficult to evaluate.

It seems that economic activities - These are all types of activities for the production of goods and services intended for the market.

Production activitiesit differs from the economic on the magnitude of unpaid personal services, which are made by households for their own consumption: cooking, raising children, care for sick, elderly and children, cleaning and repair of housing, repair and maintenance of domestic property, vehicles and households owned by households , as well as the transportation of household members and domestic property.

Other is in the system of national accounts and the concept of determining the role of various in the creation of the cost.

Unlike Marxist theory, recognizing only one factor of production - work, according to the concept of a system of national accounts by factors involved in the creation of value, is considered not only labor, but also land and capital.

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

Institutional unit - This is such an economic unit that owns assets, has the right to conduct economic activities, conducts a complete set of accounting accounts and is fully responsible for its obligations.

Assets - These are economic objects for whom institutional units (individually or collectively) carry out ownership and on which economic benefits can be obtained in the form of profits, revenues from property, etc.

The concept of assets is inextricably linked passives - sources of assets.

Two groups of institutional units distinguish:

• (enterprises, corporations, banks, insurance companies, government bodies, etc.);
• households are a group of persons (or one person) living in the same premises that united all their income and material values \u200b\u200b(or part of them) and jointly carrying out costs of consumption of goods and services, mainly on housing and food.

Institutional units are classified by the criterion of their interests against the country on residents and non-residents.

Economic territory - This is the territory under the administrative government 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 in respect of which the jurisdiction of a given country, "Territorial Anklava" in other countries of the world - land plots on the territory of other countries used by the government on lease conditions or property rights For diplomatic, scientific or other purposes. They host embassies, consulates, trade and other representative offices of this country abroad.

Residents - These are individuals or legal entities living in a given country for at least 12 months and have a center for economic interests. The center of economic interests of non-residents is postponed to the economic territory of other countries. Non-residents include government bodies of foreign countries, international organizations, their offices and offices, foreign embassies located in a given country; foreign enterprises, including the company owners located abroad; Private persons usually residing abroad, including those arriving in this country. The scope of economic activity of residents relates to the internal economy. And the national economy is complemented by the operations of the economic activity of non-residents on the economic territory of the country minus the results of residents abroad.

Economic Operations in the National Accounts System

All discussed above are widely used in the national off-line system. The system of national accounts (SNA) serves not only by macroeconomic tasks as a whole, but also aimed at practical goals, namely: to inform the business entities on economic processes in the country so that the latter can make weighted and cost-effective solutions.

System of national accounts - These are special balances, which are reflected, on the one hand, the availability of resources, and on the other - their use (principle). The system of national accounts is peculiar tables to express the equilibrium states of a set of exchange transactions between participants in economic relations. It is believed that the accounts lead agents - participants in economic relations.

Among these agents, five types can be distinguished:

• non-financial enterprises: All agents whose function - production of goods and services in order to obtain money;
• households: Family Cells whose functions are consumption;
• administration - government agencies, as well as a private administrative apparatus (trade unions, etc.), which provide services not implemented for money, for which there is no market, as well as all those agents whose function is the distribution of costs created by production;
• financial institutions (banks, credit, insurance and similar institutions);
• zagranny - agents outside the country.

Agents conduct accounts of basic economic operations based on the following: Any operation has a payer and recipient and recorded once as the use and once as resources (dual record principle) so that for each large category of operations there is an equilibrium (all use \u003d all resources) . Then you can build a consolidated macroeconomic table, which will show the balance between different flows of products, consumption and investments in terms of resource balance and their use by the main agents of production.

The most important types of accounts:

• Production Account - Balance of consumption of raw materials, materials and services for production purposes.
• The score of the gross value added is the balance of income production and reimbursement of fixed capital through the depreciation in the product.
• An operating account is the balance of value-added value between wages, social insurance payments, indirect taxes.
• The distribution account is the balance of distribution of the result of operation on dividends, pairs.
• Capital account - balance of investment financing (pure), increase in stocks, etc.
• Financial account - the final balance, which shows who provided the necessary capital and to whom unnecessary capital (insaldiscoun) were transferred.

We give examples of two accounts - distribution of income of enterprises and capital and financial operations of households (Table 1.2 and 1.3).

As for our country, the application of the national accounts system is oriented on the need to move to macroeconomic modeling of market processes and ensure methodological unity when calculating indicators for international comparisons. An important condition for the introduction of a system of national accounts was calculated since 1988 by the statistical authorities of the GNP.

National accounts of the Russian Federation are a system of interrelated statistical indicators, built in the form of a certain 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, products, non-market services, as well as transfers to the SNA RF are interpreted as follows:

• Products are the results of labor that have a material form (including energy).
• - Results of activities that meet certain personal and social needs, but not implemented in products. This includes services both material and intangible nature.
• - Products and services usually intended for sale in the market at a price covering the costs of their production. Conditionally calculated products of financial intermediaries and the conditionally calculated cost of living in their own dwelling are considered by agreement as goods.
• Non-market services - Services of public institutions and public organizations related to their current consumption.
• Transfers - redistributed income streams: They are one-sided gratuitous transmission of income in both monetary and in kind implemented in order to redistribute income and savings. In other words, transfers do not cause streams of income, products and services in the opposite direction.

The system of national accounts (SNA) of the Russian Federation includes the following accounts:

• internal Economy Accounts (Products and Services, Production, Education, Revenue Distribution, Capital Expenditures, Financial Account),
• accounts for foreign economic relations or the "rest of the world" (current operations, capital costs, financial account).

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

In addition, in the system of national accounts for more detailed macroeconomic analysis at the national level in the form of accounts presents and essential economic operations.

All economic operations in the national account system are divided into three main groups:

• operations with products and services (production, exchange and use of products and services in sectors and sectors of the national economy, including those that have been created in past periods, and also obtained as imports);
• distribution operations (operations whose purpose is the distribution and redistribution of the value added created by manufacturers, as well as the redistribution of savings);
• financial operations (refer to changes in financial assets and liabilities in various sectors of the economy).

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

Object of national offices is the country's economy. Subject National Accounting is a statistical description of the state and development of the country's economy through the system of macroeconomic indicators and the national accounts formed from them, intersectoral balance tables and other tables.

The word "case-farming" in this context reflects the connection of the system of macroeconomic indicators with accounting accounting. This explains the use of the basic principles of accounting in the national office: the value of all indicators, the balance method, the double record method, the assumption of the unlimited period of the operation of the economy.

National expense is focused on the market economy, its mechanisms and institutions. The theoretical basis of the national office is the recognition of equality of all forms of ownership, the market nature of the formation of prices based on competition, the naturalness of the desire of all people to profit. National expense relies on a market economy, an actively regulated by the state. The state in the national account system is represented by an independent sector, which provides non-market (free) services to the population and distributes and redistributes revenues on the principles of both economic and social justice.

The system of national accounts (SNS), focusing on the social state, makes the social policy of the state "open", showing cash flows of revenue revenue, i.e., national expense is focused on the open economy included in broad international economic ties. For such an economy, freedom of movement is characterized across the borders of the country not only goods and services, but also factors of production: labor, capital, entrepreneurship, investment, new technologies, etc.

National case management is a practically operating system, created on the basis of and in accordance with the International SNA Standard, adapted to the national transition conditions for the market economy.

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

Two types of classification units are used in the system of national contractors: kind of activity and institutional unit which are grouped by industry and institutional sectors. Main institutional sectors:

• households, sources of funding for the cost of which are paid for wage, revenues from property, income from production activities, transfers from the state, etc.;
• non-commercial organizations serving households. These include trade unions, religious organizations, parties and socio-political movements, public organizations funded by membership contributions and voluntary donations. They produce services that satisfy the special needs of households;
• state institutions, including government and local governments, state extrabudgetary funds. Enterprises are funded from the budget produced by products or services transfer to consumers for free or at economically insignificant prices;
• financial institutions include a central bank, commercial banks, non-state insurance funds, investment companies, etc. They produce financial services, mainly financial intermediation, the source of funding of which is a revenue for the services sold on the market in a competitive struggle;
• non-financial enterprises - institutional units that produce products and non-financial services implemented on the market at economically significant prices and cover their costs due to profit.

For the description of international relations, the term "rest of the world" is used. Types of economic activity are determined by the OKVED classifier through the introduction of an enterprise, institutions in EGRPO.

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

• the subject of the economy has the ownership of the asset;
• the implementation of this property rights allows the subject of the economy to receive or hope for income or other economic benefits;
• the asset has a valuation, i.e. monetary measurement.

Assets are divided into financial and non-financial. Financial assets Do not have a material substrate defining its value. The financial assets of one subject opposes the financial obligation of another subject. Financial assets include cash and deposits, loans, securities (bills, bond), shares, insurance policies.

Non-financial assets1 They are divided into two groups: material and intangible; Produced and non-derivatives.

All of the above concepts of national contractors are described by the indicators and their national accounts. Indicators and national accounts form a system where they are interrelated and complement each other, and in general, just and comprehensively describe the country's economy.

The main accounts of the national account system are:

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

Statistics of socio-economic indicators on 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 common or per capita, gross national income, economic growth rates, national wealth, public debt, US dollar rate towards the ruble (which establishes the Central Bank of the Russian Federation), the number of registered unemployed, etc.

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

• the production method (at the stage of production in value added) - determines the amount of GDP as a difference between the total volume of products and intermediate consumption or this is the sum of the gross value added by all sectors and sectors of the economy. This is the calculation of the produced GDP;
• the distribution method (produced at the distribution stage of manufactured products) - as an amount of income of production factors, which is obtained as a result of the summation of income in labor (salary and accrual on it, fees, natural income, commission, etc.), revenues from property (profit, Rent, dividends, etc.), mixed revenues (income of individuals of free professions, revenues from the maintenance of auxiliary farm, individual labor activity, etc.). This method is calculated by distributed GDP;
• the end-use method (according to expenses) is as a result of summation of the costs of all economic agents using it (firms, households, foreign citizens, states), i.e. GDP \u003d P + and + Z + E,

  where r - personal consumer household spending on durable goods; And - gross investments (enterprise investment in the purchase of new equipment and construction, excluding housing); S - government procurement of goods and services (costs of education, healthcare, army, etc.); E - pure exports (the difference between the export and import of the state).

GDP can be calculated both by factor and market prices.

Factory prices Determined by the cost of all factors of production on the creation of goods and services, i.e. it is the price of the manufacturer, which develops from the cost of production and profits.

Market prices represent the amount of factor prices and indirect taxes (value added tax (VAT), excise taxes, customs duties, etc.) minus subsidies, which include gratuitous receipts from the state and from other sources on products, to import, damages etc.

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

Next to significance is national income indicator Countries that are obtained by subtracting from the magnitude of the gross national product of depreciation deductions. Wherein clean national income (Count) Calculate as a sum of national income and net transfers from abroad (humanitarian aid, donation, donations, etc.) minus net transfers abroad.

Gross National Product (GNP) shows the cost of final products produced by the factors of the production of citizens of this state, even if they live in other countries.

GNP \u003d GDP + CFD,

where is ChFD - pure factor income from abroad, i.e., the difference between the income received by citizens of a given country abroad, and the income of foreigners obtained 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 products of the state by industry and sectors of the economy;

territorial grouping of gross production, gross domestic product and national income in accordance with the administrative and territorial division of the state;

the separation of gross domestic product and gross release on the form of existence is on material benefits and services.

You can produce a grouping and on other features if necessary. The dynamics of the results of economic activity are investigated by calculating the relevant indices of the physical volume by the formula

where q0P0. - the actual value of gross production, gross domestic product, national income in the basic period; 1p0 - the cost of the same indicators of the reporting period in the prices of the base period.

In the conditions of a market management system, there is a constant rise in prices for goods and services. The main problem that occurs when calculating indexes is the revaluation of the value indicators of the reporting period in the price of the base period. Since inflation is uneven process, it is almost impossible to recalculate the prices of each type of product and services in comparable prices with the basic period.

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

with the help of a direct assessment of the 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 appropriate indexes;

based on the consumer price index.

The first method is very difficult to calculate. It is most often used in the planned business system. Its essence lies in the fact that the physical volume of production (in kind) is multiplied by the corresponding prices of the base period. The method allows you to take into account the dynamics of price changes for goods and services, but the lack of it is that there is a need to regularly change the basic prices, and the problem arises comparability of the same name and services in connection with the change in their quality (at different years of release) that Forced to look for a set of representatives of representatives, which will determine the consolidated price index, and this is also very uncomfortable and problematic.

The second method is not as accurate and complex as the first, and is that elements of gross domestic product and national income are recalculated - comparable prices by dividing to the appropriate index, i.e., during the revaluation of construction products, the investment index is used, When reassessing machinery and equipment - the price index for cars 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, the easiest, not quite 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 price changes for public services and investments, on export-import operations, on capital goods of other sectors of the economy.

National Wealth Statistics

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

National wealth - This is a combination of accumulated material and intangible assets created by the work of all preceding generations owned by the country or its residents and those in the economic territory of the country and abroad (national property), as well as explored and involved in the economic turnover of natural and other resources.

Statistics in national wealth helps to collect and analyze the data of all its components in general and in each category individually, on the basis of which it is possible to determine the main flows of the movement of national wealth, the investment activity of individual sectors of the economy, the degree of liquidity of their financial assets and much more. The received statistics of national wealth give economic evaluation of the country as a whole, its property situation, as well as how much the economic potential of the country complies with international standards. When considering and analyzing statistical data, potential, permissible possibilities for the further development of the country can be determined.

Components of National Wealth:

natural resources (Earth, minerals, energy resources, forest and animal world), which are challenged and involved in turnover. As a characteristic feature of natural resources, you can allocate what they are non-refused benefits. Upon receipt of statistical data on natural resources, you can:

• develop a system of indicators on the efficient use of natural resources;
• analyze the work of environmental measures, evaluate the effectiveness of their work;
• determine the amount of financial resources that will be needed on environmental purposes;
• analyze the extent to which the human factor has an impact on the environmental environment, as well as the environment affects the quality of living standards of the population:
  • material resources acquired as a result of accumulated labor. Material resources can be produced at any time, therefore, they are reproducible benefits;

    national property - It consists in the production process, it includes:

  • main funds (buildings, facilities, 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;
  • coverage funds (production reserves - raw materials, materials, fuel, spare parts; unfinished production; finished products, material reserves, etc.);
  • personal property. Statistical data on national property is used to assess the level of economic development;
  • accumulated scientific and technical potential;
  • intellectual potential.

So, national wealth includes the cost of all production and non-productive funds of the state, reserves, reserves, individual and public property. In some cases, national wealth includes the scientific and technical level and experience of workers. National wealth consists of accumulated products of past work, including products of nationwide consumption, and natural resources, taken into account and involved in the economic turnover. As part of national wealth, stocks and reserves are taken into account separately at the place of their definition and duration of preservation. Separately also taken into account the gold stock of the country and reserves for the needs of state defense.

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

Building balances for regions in general

Building balances and the typology of the regions of Russia, the analysis of their differentiation on various indicators of socio-economic development has become one of the key areas of research in a rapidly developing Russian regional economy. The same term - "region" - the socio-economic systems are described at all comparable to the scale of activity, the direction of development, political orientation, therefore the construction of typology serves as an initial clause, the condition for analyzing regional economic systems and building balances for regions as a whole.

When studying the differentiation of the regions of Russia, it is primarily necessary to select factors that determine the specifics of the socio-economic situation of the region. It should be emphasized that local regional level governments began to engage in the development of plans and economic development programs at the regional level only in the post-Soviet period. There were no traditions, skills or experience in this area in the essence. In the conditions of the Soviet Centralized Economic and Political System, local governments were part of the structure of a centralized political and economic system. In the system of centralized economic planning, local governments fully depended on the central ministries, enterprises submitted to the center, party structures. The responsibilities of the local government included ensuring the socio-economic infrastructure in accordance with centrally established standards, the task of building a regional balance was secondary.

The very problem of analyzing the economic situation of the regions has gained relevance only in the conditions of post-Soviet development, when local governments have the opportunity to actively influence economic development processes at the regional level. In general, the development of the balance of regions serves as a condition for effective adaptation to the local conditions of social policy developed at the federal level (pension policy, the employment program, housing program, federal standards in the field of health, education, social protection). The selection of indicators to build the balance of the socio-economic situation in regions focused on the choice of methods for the implementation of social policy is a rather complicated task.

Application of such an indicator as gross regional product It imposes the improvement of the methodology for its calculations and the development of a system for taking into account the economic activity of the regions in the system of indicators of national accounts. When using this indicator at the region level, it is necessary to investigate the theoretical and methodological aspects of the relationship (VRP), the production of per capita, the level of welfare.

For most countries with the Federal State Device, the presence of a system of regional economic accounts compatible with the National Accounts system (SNA) is vital. As a rule, 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 regional.

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

Obviously, the study of regional differences in the economic development of Russia cannot be conducted on the basis of the resultant indicator - VRP. Actual differences can be assessed as a result of building regional balances and analysis of the economic process by regions, which can be described by the region's system of economic accounts. When developing economic accounts of regions, a key indicators are selected, which reflect the general macroeconomic situation in the region, the state of the real sector, the budgetary and financial system. You can offer the following system of indicators to build a regional balance.

Macropes and real sector: VRP / per capita (thousand rubles); volume of industrial products / per capita (thousand rubles); Products of agriculture / per capita (thousand rubles); the share of the urban population in the total population (in%); investment in fixed capital / per capita (thousand rubles); foreign investment / per capita (US dol. US); exports / per capita (thousand rubles); Retail turnover / per capita (thousand rubles); consumer price index (in%; December / December of the relevant year); monetary incomes / per capita (thousand rubles); purchasing power of money income (in%); the level of common unemployment (in%); Poverty level (in%).

Financial and budget systems: budget deficit attributed to VRP (in%); share of tax revenues in budget revenues (in%); The share of profits on the main types of economic activities related to the GRP (in%); the proportion of unprofitable enterprises (in%); the share of overdue payable arrears assigned to the VRP (in%); the number of existing credit institutions for 10,000 enterprises; the share of credit investments related to the VRP (in%); the share of overdue debt on loans in the total amount of loans (as a percentage); the proportion of current and settlement accounts of enterprises related to the GRP (in%); deposits of the population assigned to the VRP (in%); Purchase of currency / per capita (thousand rubles); Sale of currency / per capita (thousand rubles).

The proposed system of indicators is a coordinated scheme for collecting, descriptions and linking the main streams of statistical information, which are expressed in macroeconomic indicators characterizing the most important results and proportions of the economic

development of regions. With their help, the Regional Balance can be represented as a number of tables, where resources and the use of material income and the benefits of regions are shown. Auxiliary tables allow detailing individual aggregated indicators according to one or another criterion. They are applied to integudent alignment purposes, the development of budget financing standards, which are part of the key parameters of the federal budget project.

To determine the outcome of the economic activity of any economic entity, the amounts of income and expenses for a certain period of time reflected in its reporting are compared. The results of the comparison allow us to conclude its economic condition and take the right management decisions. For the economy of the country, the same role is assigned to national rates, which is the basis for analyzing the country's economic condition.

The goal of national offices - give quantitative information about the production, distribution and use of the social product as an aggregated indicator of the economic results of the national economy of the country.

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

System of national accounts - A combination of the main macroeconomic indicators characterizing the conditions, processes and the results of the national production of goods and services.

The founder of the national office is considered by F. Kene: In 1758, they were first developed a macroeconomic balance, in which social production was investigated from the point of view of both the value and natural and real content of the social product and the main classes of society (production and non-production).

National expense as a means of analyzing the economy is applied from the late 30s. XX century, but as a means of official statistics - after the end of World War II (in the USA, England, France, Germany, Sweden, Norway). The increasing internationalization of national economies, integration processes in the world economy led to the need to create a universal international system of national offices. In 1950, a simplified standard SNA was adopted by the Organization of European Economic Cooperation (UES). Three options of the SNA within the UN (1952-1953, 1968, 1993) were taken alternately.

In modern SNS. There are such fundamental innovations:

· Fragment of indicators by industry;

· Allocation of the financial sector and streams of financial assets;

· Introduction of property balances.

Since February 1993, there has been a new improved standard that takes into account the characteristics of countries passing to the market economy.

In modern conditions, the SNS 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 business practice:

1) widespread use by the government and territorial management bodies in the development of economic policies, models and forecasts;

2) the use of large companies for analyzing market conditions and making strategic decisions;

3) use as an information base of scientific research to generate recommendations to the Government;

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

A number of methodological principles for the construction of the SNA stand out:

· All production factors (work, capital, land, entrepreneurial ability) are sources of value;

· Production scope is activities for the production of economic benefit (goods and services), in which all industries are equivalent (material and intangible production);

· The main indicators are balanced and reflect the process of creating and movement of value;

· At the base of balance constructions lie grouping and classification from the perspective of individual objects and business entities;

· Economy breakdown to sectors;

· Using accounting principles (account system and correspondence, double recording, balance of assets and liabilities).

Added value - This is the cost created by the economic unit (enterprise), which includes product production costs (salary, depreciation, other costs) and profits. The cost of consumed raw materials and materials purchased from suppliers (material costs) and payment of works, services from the part of which this enterprise has not received participation, is not included in the value added. Hence, added value - These are gross enterprises in market prices minus material costs. In the macroeconomic sense, this is the cost generated (added) at each intermediate stage of processing the country's gross product.

The national economy consists of a set of institutional resident units that are primary accounting units into the SNA.

Institutional unit - An independent business entity, which is a legal entity and having a complete set of accounting reporting.

Residents (from Lat. Residens, Residentis - Sitting, remaining in place) - these are economic entities registered in the given country (individuals and legal entities) and employed economic activities economic territory This country, including enterprises with foreign investments, branches of foreign firms, etc., created in accordance with the legislation of this country.

Legal or individuals are considered residents of a given country if the center of their economic interests is associated with the economic territory of the country. Under this concept do not fall into the country who come to the country for a short time (less than a year) - tourists, artists, seasonal workers, etc. Employees of diplomatic missions and servicemen of other countries are also excluded. In general, the criteria for assigning residents of the country - the constancy of the place of residence, location, location of management, places of registration.

If the economic entity does not have all the characteristics of the institutional unit, additional uses apply to identify it:

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

b) units, except households, not a complete set of accounts (not having an independent balance) relate to those institutional units where their accounts include an integral part;

c) units that lead a complete set of accounts, but are not legal entities, refer to those institutional units that their contact.

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

The grouping by industry has the following form:

1) industry;

2) construction;

3) rural, forest, fisheries;

4) transport and communication;

5) trade, billet, logistics and sales;

6) Other tightened material production;

7) the sectors of the sphere of intangible production.

In addition to the main industries, in accordance with international classification, more than a hundred subproduces are distinguished. But the SNA focuses on a group of non-industries, but by sectors.

A more enlarged gouping of the economy by sects is centered in the Statistical Model of the Pynical Economy. It is exercised to study the flow of income and expenses, changes in assets and liabilities in the institutional unit.

Institutional units are grouped by sectors Economy for executable functions, i.e. by type of economic behavior. The SNA distinguishes five intracocomic and one foreign economic sectors:

1. Sector of non-financial institutions

It includes business entities of a corporate nature (or similar to them), producing goods and non-financial services in order to sell them on the market at prices that compensate for production costs.

2. Sector of Financial Institutions

It includes banks, insurance companies, investment funds and other financial institutions, the main function of which is financial intermediation. Most of them reimburse their costs due to the difference between the percentages obtained for the financial resources provided and the percentages paid for their attraction (margin).

3. Sector of government agencies (public administration)

It is formed at the expense of budget 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 individual groups and persons. For these units, budget financing is mostly characteristic of income from their own property.

4. Sector of non-profit organizations serving household

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

5. Household sector

This includes a population as institutional units, leading household, i.e. Consumer activities. This sector includes small uncooked enterprises whose owners are households are small firms, small shops, etc., as well as persons leading individual labor activities. Their costs are covered by paying, revenues from property, redistributive revenues, revenue from the sale of their products.

6. The rest of the world

Here reflects foreign economic relations and financial relations with foreign institutional units to the extent that they perform opections with the PEZDENTs of this Stanana.

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

Unlike the goupppicking of economic entities of the gouping of economic opaments, it is based on the basis of a single rticle, i.e. They are gouping equally and by deposit and seta.

In general, they are divided into three groups:

1) operations with goods and services;

2) switchgear;

3) Financial operations.

Operations with goods and servicesand characterize their origin (produced within or imported) and use (intermediate and final consumption, export, investment) during the period.

Distribution operationsare divided into two types:

Income distribution - operations related to payroll, dividends, taxes, insurance and social payments;

Capital Transfer - Operations for the transfer of rights of ownership of registered securities, Transfers (transfers) currency and gold between countries.

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

Economic operations of institutional units are combined into accounts.

National accounts - These are carrying 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 complex of interrelated tables compiled in the form of accounting accounts, acting as a way to streamline information about the national economy of the country.

In accordance with the principle of double recording, each economic operator is reflected in the sets twice: in resources (debit) and in use (credit). The consumption of fighter accounts forms a balance sheet table. In accordance with international standards, there are 10 bills.

Ukraine has been used for six accounts:

1) account of goods and services - seizes the process of forming the preparations, printing and services due to their manner and impenet and their use on final sweeping, accumulation, expo.

2) production account - reflects the opament related to the PPP production. At the same time, production activities covers the activities of the progress, financialization and individuals, both in the scope of materials of the matte, and in the impact of unattended services;

3) education account revenue - PAspedelitative oppolations are renewed, integrally associated with the PPO production, which are the ones of its participants to the formation of the transmissive income: payment of TPEA, Pure Taxes on PPP production, Gross Prints and mixed incomes of the population;

4) account distribution account - The total amount of income received and carried out by economic units in the result of industrial activities, and as well as in the result of operations, and the result. In the new UN SNA, this account is divided into two accounts: assignment of primary revenues and upicial income;

5) the use of the disposable income - Pavits for the final fracturing of households, state traffic and non-well-minded non-commercial (public) international organizations, and the remaining part of the income, which remains gross failure;

6) accounting account - It shows the formation of the preparations for capital inlapp and their use on the accumulation of fixed assets and matual manual uses, the use of land and unmatched assets. The difference between the amount of resources and use characterizes the final financial result of economic activity in this period.

The scheme of the relationships of the most important SNA indicators (see Table 1) is given for MacPowder and each sector of McPeeconomics. In this scheme there is no account of goods and services, since it is not "cross-cutting", i.e. It 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) The balance of financial assets and liabilities should be launched in the balance sheet of financial account, which is a change in financial assets and liabilities by their species and allows you to prove the strict changes in the financial state of the Stanana or Sector National Economy.

Table 1

Education of national accounts

Using	Resps	Indicators
Production account
Intermediate consumption gross value added	Gross edition	Gross Release - Intermediate Consumption \u003d Gross Value Added
Education account revenue
Removes Clean Taxes for Production Gross Profit Gross Mixed Revenues	Gross value added	Gross value added - labor payment - clean taxes on production \u003d gross profit, gross mixed income
Primary revenue assignment account
Revenues from Property Gross Primary Revenues	Gross Profit, Gross Mixed Revenues Revenues from Property, Payments for Clean Production Taxes	Gross profit, gross mixed income - the balance of revenues from the property \u003d gross primary income.
The account of the secondary distribution of income
Current transfers Gross disposable income	Gross Primary Revenues Current Transfers Received	Gross primary income + balance of current transfers \u003d gross disposable income
The use of the disposable income
Expenses for finite consumption gross savings	Gross disposable income	Gross disposable income - final consumption costs \u003d gross savings
Accounting account
Gross accumulation of basic and current funds Clean purchases of land, intangible assets Clean loans Clean debts	Gross savings	Gross savings - gross accumulation of basic and current funds - net purchases of land and intangible asset \u003d net loans Clean debts
Financial advice
Acquisition of financial assets	Taking financial obligations net loans net debts

For each sector and for the economy, special accounts are generally built: for each sector - 9 accounts (except the "rest world" sector - 2 accounts), for the entire economy - 6 accounts.

Accounts of institutional sectors (except the "rest world" sector):

1. opening balance;

2. Clear production;

3. An account of income education (operation account);

4. Entry distribution account (income account);

5. Revenue use account;

6. Capital account (accumulation account);

7. Financial account;

8. An account of changes in the cost of property;

9. Close balance.

Sector Accounts "Rest World":

1. The account of non-financial operations;

2. The account of financial transactions.

Accounts for the economy of the country as a whole:

1. opening balance;

2. account of benefits, services and production;

3. Account and consumption account;

4. Accumulation account;

5. Account of creating cost outside production (revaluation account);

6. Cutting balance.

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

The SNA structure includes the "cost-release" table (intersectoral balance), introduced into the macroeconomic analysis by the American economist Vasily Leontiev (1958).

• Introductory lesson is free;
• A large number of experienced teachers (neutiv and Russian-speaking);
• Courses not for a certain period (month, six months, year), but on a specific number of classes (5, 10, 20, 50);
• More than 10,000 satisfied customers.
• The cost of one classes with a Russian-language teacher - from 600 rubles, with a native speaker - from 1500 rubles

System of national accounts (SNA) is

· Section of static science;

· Statistical system;

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

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

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

The history of the emergence of the SNA. The SNA originated in developed countries of the West at the end of the 30s - early 40s. The twentieth century, when most economists realized the need for state regulation of the economy and there was a need for statistical information for making macroeconomic analysis. The terms "National Accounts" and "National Accounting" proposed a Dutch economist Van Cliff, in whose works the possibility of applying the concepts and principles of accounting to describe the economy as a whole.

The main stages of the development of the methodology of the national accounts system after the Second World War are related to the development and implementation of international methodological standards for the SNA in the statistical practice. The first standard of SNA-53 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 was approved by the second version of the International SNA Standard. The SNA-68 included new blocks of macroeconomic information (for example, indicators of the movement of financial resources), and accounts were provided for the five sectors of the economy.

In 1993, the UN Statistical Commission approved the third version of the SNA Methodological Standard, five international organizations: the UN International Monetary Fund (IMF), the World Bank, the Organization of Economic Cooperation and Development (OECD) and the European Statistical Commission (Eurostat) participated in its development . SNS-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. In this regard, in the process of developing a new version of the International Standard, the issue of changing the name of the indicator system was discussed.

In 2004, work began on updating the SNA-93 standard, carried out by the Advisory Group of Experts on National Accounts, which includes the most well-known specialists in the field of national accounting of various countries.

The main task, solved on the basis of the SNA, In general, it is possible to formulate as the satisfaction of the needs of society and quantitative information on the financial and economic condition and development of the country and the individual elements of its economic system. Depending on the nature of the information needs, it is possible to distinguish between two main types of such tasks: episheological (cognitive) and pragmatic (practical).

Gnoseological tasksconsist in information support of science, theoretical studies conducted for the basis of justification, formulation, verification and clarification of theoretical concepts.

Pragmatic tasksconsisted in providing the necessary data for applied analytical studies, allowing to substantiate, implement and evaluate management decisions used on the macro, meso and micro levels of the control system.

First of all, the task of providing information from state institutions of various levels is solved, which contributes to the development of state socio-economic policies and the implementation of government economy.

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

Practical activities to build and publish a system of national accounts are carried out by state statistical authorities. The organization of statistical work is based on the principle of unity of the methodology for calculating indicators and the forms of data submission of the SNA national and internationally, which is achieved by using national methodological statistical standards.

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

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

Since the SNA is an integrated system of statistical indicators, since the main elements of its methodology is the position of the theory of statistical indicators. The content of these indicators is determined by the concepts and concepts of economic theory. The basis of the SNS concept lies the concept of economic turnover,recognized by the majority of modern economic schools as the theoretical basis for the analysis of the economy. 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 SNS.In 1993, the UN Statistical Commission was approved by the third version of the International Methodological Standard (SNA-93), currently used by Russia and most other countries of the world.

Structure of SNS-93. SNS-93 includes 21 chapters and 6 applications. Chapters 1-5 set out general-purpose recommendations for building a system of national accounts, its basic concepts are given; Chapters 6-12 addresses issues of methodology for building bill accounts; The methodology for building the balance of assets and liabilities is presented in chapter 13, and in chapter 14- methodology of the accounts of the "rest of the world" (accounts of external operations). The system of tables "cost-release" constitutes the content of chapter 15. Chapter 16 formulated recommendations on the calculation of SNA indicators at constant prices and in real terms, and chapter 17 gives methodological recommendations on the calculation of indicators characterizing the population and labor costs. Chapter 18 discusses the functional classifications used in the SNA (classification for the purposes of individual consumption, manufacturers' costs, etc.), in chapter 19- issues of application of the system of national networks to solve various analytical tasks (modifications of accounts and tables based on the use of additional classifications alternative methods of valuation, etc.). The main methodological principles of the matrix representation of the SNA for analyzing social processes are formulated in Chapter 20, and finally, chapter 21 sets out issues of building and analyzing support accounts based on concepts and concepts different from those adopted in the main accounts and tables.

The basic concepts of the SNA.In the system of national accounts, the economy is considered as a set of institutional units, sectors, industries.

Institutional Unitthis is an economic entity that can own assets from its own behalf, carry out economic activities and operations with other units, to make financial obligations and economic decisions for which it is responsible in accordance with existing legislation.

Residentsthe CIS is called institutional units that have a center for economic interests in the country's economic territory.

Under economic territoryit is understood as the geographical territory under the jurisdiction of the government of this country, within which the faces, goods and money can freely move.

Inner (national) The economy covers residents in both the economic territory of a given country and abroad .

A combination of institutional units similar from the point of view of the functions performed and sources of financing form institutional Sector. To designate institutional units acting in the role of producers of goods and services, the term is used in the SNA company. The company may consist of one or more institutionsthose. Units located in one place occupied by one or mostly one type of production activities. The totality of establishments with the same or similar species of the main production activity is called industry.

For analytical purposes, the System of National Accounts provides for the division of establishment on units of homogeneous production,under which the production units are understood by only one type of activity, uniform in terms of produced goods and services, areas of use, the nature of the technological process. The combination of uniform uniforms with the same type of activity form pure industry.

The basis of the construction of the SNA is the concept of economic theory, characterizing the economic functions performed by economic entities; The main thing is the concept production.

The system of national accounts, production is defined as the activity performed under the control of the economic entity in which the costs of labor, capital, goods and services are carried out to create other goods and services. According to the concept of the SNA, almost all types of activities on the creation of goods and services are related to economic production.

Products -these are the results of labor that have a material form. Services -these are the results of production activities that are not taking material and real form that satisfy personal and social needs that have both material and not material.

Important components of the SNA are the indicators of "streams" and "stocks". Plotch indicatorscharacterize the magnitude of economic processes over the time interval (for example, the production of goods and services, the payment of wages, etc.), i.e. Flow indicators are interval indicators. Stock indicatorscharacterize the state of assets or liabilities at a certain point - the beginning or end of the period under consideration (for example, the presence of fixed assets at the beginning of the year, etc.). Reserves indicators are instantaneous performance.

The main part of the flows are flows associated with economic operations. Economic operationit is understood as interaction between economic entities carried out by mutual agreement (for example, the purchase and sale of goods and services). Most of the operations involve the presence of oncoming flows between participants, i.e. One side provides the other party to the goods, service, work or asset, and in return receives compensation. Transfers -operations without compensation, i.e. Without a counterflow of goods, services, etc.

Objects that are owned by economic entities and from ownership which the subject retrieves economic benefits, are defined in the system of national accounts as economic assets. The cost of assets is formed capital Economic entity. The difference between the value of assets belonging to the economic entity (ie, capital), and the cost of its financial obligations is called clean cost of capitalor own capital. Operations should be reflected in both participants in one valuation.

Principles and rules for the construction of the SNA.The methodology for building a system of national accounts along with basic concepts and classifications includes general principles and regulations of accounting, value evaluation of indicators and building tables.

The basis of the methodology for building the SNA is balance Method,assessed by comparison of indicators characterizing the studied phenomena and processes on both sides. A balance sheet is implemented using a double recording method adopted in accounting.

The system of national accounts uses two main types of tables corresponding to the dual record principle: accounts - to reflect flows and balance sheets - to reflect stocks.

The accounts are bilateral tables, in which special terminology is used to designate the parties.

IN current accounts(i.e. in accounts reflecting the processes of production and motion of income) The right side is called "resources", and the left - "use".

IN accumulation accountsthe right side is called "Changes in the obligations and net capital costs", and the left - "assets of assets".

The SNA uses two main methods of building accounts: the method of consistent construction of accounts and the method of consignment flows.

The method of consistent account constructionit offers the construction of accounts in accordance with the sequence of processes of economic turnover and linking their indicators as a whole in economics, the sector, an institutional unit.

Method of consignment streamsensures the linking of resource indicators and their use on certain types of goods and services.

In Russian state statistics, the method of consistent account construction is the main one. In each individual account, the balance between the right and left parts is achieved by the calculated way using the balancing article, which is written on the left side of the account and is transferred to the right side of the next account. Thus, the accounts are carried out in a single system.

Balancing articles serve not only to ensure equality between the right and left parts of accounts and their linking to the system, and to characterize the results of economic activity, i.e. have independent economic significance.

Balance tables are as well as accounts consist of two parts: the left part of the balance sheet of assets and liabilities is called "assets", and the right - "obligations and net capital costs". The complex of interconnected accounts and the SNA tables reflects the relationship of flow and reserves and reserves and allows you to form a holistic picture of the functioning of the economy.

In most operations, two economic units are involved, for each of which the operation should be reflected twice, therefore, in the system of national accounts, the principle of reflections of operations is called the "principle of four records". Balance Method and the principle of four records define the main general methodological principles and rules for the calculation of all indicators of the national account system. In accordance with the principle of four records, each operation should be reflected in both participants simultaneously and in the same value assessment. Operations in the SNA are reflected at the time of the occurrence of requirements and obligations, i.e. By the method of accruals.

Information base SNS.The basic principle of forming an information base of the national account system is the complexity of using various sources of information: forms of accounting reporting, state statistical observation. Data for calculating the indicators of the national account system, obtaining from any source of information that should be adjusted in accordance with its methodological principles and regulations.

For example, the main complexity of calculating tax indicators and subsidies to 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 is shown without the allocation of payer sectors and on a cash basis. Therefore, it is necessary to attract additional information and carry out additional calculations that allow you to adjust the state budget data by changing the debt on the payment of taxes and subsidies.

Improving the information base of the national accounts system is associated with the adaptation of a statistical system to it and with the development of state statistical observation (expanding sample surveys, conducting economic censuses, etc.). The main direction of improving the SNA information support is its linking with the methodological principles of accounting. For this purpose, an intergovernmental team of UN experts on international accounting standards and reporting, which contributes to the practice of accounting standards based on the NSA principles has been established, the UN Statistical Commission with international professional associations of accountants (with the International Federation of Accountants, etc.).

Groupings and classifications in the SNA.The main is the grouping of economic units by the sectors of the economy, which allows to determine the role and features 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.

An institutional unit is served by the classification unit in the sectoral group. The following stages of the institutional units of manufacturers (enterprises) are allocated in the system of national accounts:

· Corporations;

· Non-corporate enterprises;

· Quasi-corporation;

· state institutions;

· Non-commercial organizations (market and non-market).

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

Non-corporate enterprise - The company, which, from an economic point of view, cannot be separated from his owner carrying unlimited responsibility for the obligations of the enterprise. In the sectoral grouping, the non-corporate enterprise is considered as part of the institutional unit to which his owner belongs.

Non-corporate enterprise with separate property determined by independence at the disposal of property and income, in the existence of economic operations with other units and the leading complete set of accounting accounts (including the balance of assets and liabilities), is called quasi Corporation (for example, a state unitary enterprise). When sectoral grouping, quasi-corporation is considered as a corporation.

State Institution- A legal entity funded from the state budget, the main function of which is to provide services to society or its individual members for free either at prices that do not have economic importance, as well as in the redistribution of income and property. This category includes state extrabudgetary funds. The resources of these institutional units are formed at the expense of mandatory payments, revenues from property, market services.

Non-profit organization(NPO) - a legal entity whose goal is not to extract income for its owners or persons, its funding and controlling. The system of national accounts shares market and non-market NPOs.

1. non-commercial organizations that produce goods and services for market sales at economically significant prices;

2. non-commercial organizations created by corporations and quasi-corporations for presenting their interests (for example, Chambers, Association of Banks T.P.)

TO non-market NGOrefine non-commercial organizations that provide services for free or at prices that do not have economic significance. To this category, NPO includes institutional units that:

1. provide households individual services in the field of health, education, culture, art, religion, etc.;

2. provide collective household needs (for example, political parties, trade union organizations, various societies, sports organizations, clubs, etc.). These organizations are not funded by the state. Data resources NPO add up from contributions, donations, donations and revenues from property.

Household -a physical person or a group of persons who are residents of a given country living together with a common budget collectively consume some types of goods and services (mainly food and housing services). All households are consumers, and some are engaged in both manufacturing activities in the form of non-corporate enterprises (for example, personal subsidiary farms, enterprises of individuals carrying out individual entrepreneurial activities without the formation of a legal entity). Goods and services are manufactured by households both for their own consumption and for implementation. Production activities of the household is impossible from an economic point of view to separate from the exhaust house. The resources of these institutional units are: payment of labor workers, transfers (pensions, benefits, scholarships), mixed income, revenues from property (interest on deposits, etc.) and the so-called institutional population also include households, i.e. Persons in long-term time in hospitals, prisons, etc.

Institutional resident units in accordance with the functions performed and sources of funding them are grouped by sectors.

The SNA allocate five institutional sectors of the National Economy:

1. Non-financial corporations.

2. Financial corporations.

3. Public administration.

4. Non-commercial organizations serving households.

5. Households.

Non-financial corporationsincludes non-financial corporations and quasi-corporations (including economic companies created by NGOs), market NPOs (including those created by non-financial corporations and quasi-corporations and represent their interests).

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

Public administrationincludes institutional units related to the category of government agencies, as well as non-market NGOs, controlled and mainly funded by government agencies.

Non-commercial organizations serving households.The sector includes non-state non-market non-commercial organizations that provide services to households.

Householdsinclude all institutional units-resistants belonging to this type. Non-corporate enterprises belonging to members of households are considered as part of the relevant institutional unit - household.

The rest of the world.In the SNA, this sector is allocated to describe economic relations connecting the national economy of a given country with other countries. The sector consists of residents of other countries carrying out operations with institutional resident units of this country.

The second type of classification of economic units in the system of national accounts is their group by industry, which is used to study production processes. A grouping by the SNS-93 branches recommends that in accordance with the International Standard Sectoral Classification. In the grouping of economic units by industry, the unit of classification is institution.

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

Fig. 16.1. Classification of economic operations in the SNA.

Operations with goods and services belong to the production process, exchange and use of goods and services. They include operations with goods and services produced in this period and previously produced by goods.

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

Operations with financial instruments are operations to acquire financial obligations with economic units.

Taxes in SNS are divided into two groups:

· Current (regularly paid regularly);

· Capital (one-time).

Classification current taxesreflected in fig. 16.2.

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

To analyze economic activity, summarizing statistical indicators characterizing streams and reserves are submitted to the SNA as a specific set of accounts and tables.

A prerequisite for building a national account system is a clear distinction between concepts such as consumption and gross accumulation, final consumption and intermediate consumption. However, in practice, in many cases, the system developers have difficulties in attributing certain types of activities or operations to a particular category. For example, difficulties arise when reflecting the current and overhaul (consumption or gross accumulation), training, scientific research and development (intermediate consumption or gross accumulation), as well as education (consumption or gross accumulation).

Figure 16.2. Classification of current expenses.

Economic assets
	Non-financial assets		Financial assets
	Molded assets			Monetary Gold
	Material			Cash and deposits
	Non-material			Securities except shares
	Unproven assets
	Material			Shares and other types of participation in capital
	Non-material			Other accounts of debtors and creditors

Fig.16.3. Classification of economic assets

From what category expenses include, the value of gross value added and, therefore, the value of the gross domestic product (when distinguishing intermediate consumption and gross accumulation) or the proportion of its final use (when delimiting the final consumption and gross accumulation).

The system of national accounts is distinguished between the flows of goods and services and income streams, the income received from the production of goods and services (primary incomes), and revenues obtained as a result of redistributive processes (secondary incomes) differ current and capital costs - all this Reflected in various accounts and tables.

Main accounts. SNS-93 implies the preparation of the following main accounts: the account of goods and services, the account of production, the account of education, distribution, redistribution and use of income, the account of operations with capital, financial account, the account of other changes in assets. They can be grouped as follows:

· Accounts for five sectors of the internal economy, accounts for sectors of the economy, accounts for individual institutional units and institutions;

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

· Accounts for certain types of economic operations;

· The accounts of the "rest of the world" (accounts of external operations).

In tab. 16.1, 16.2 presents the main summary accounts of the internal economy and the account of the "rest of the world" (account of external operations).

The system of national accounts can be determined as a system of calculating macroeconomic indicators represented as a certain set of interconnected accounts, classifications and balance sheets.

The SNA was created more than 50 years ago in countries with the most developed market economy for analyzing its structure, institutes and mechanisms of functioning at the macroeconomic level. The term "National Accounting" himself was proposed by the Dutch economist V. Cliff.

In the former USSR, another system of indicators was used to describe and analyze macroeconomics - the balance of the national economy (BNH), designed primarily for the analysis of the model of the economy based on public property and centralized planning. The transition to a market economy caused the need to move from BNH to the system of national accounts on the entire former space of the USSR (in the Russian Federation, the transition to the SNA was carried out in 1993).

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

First, the SNA applies a broader interpretation of economic production (in BNH to the sphere of economic production only material production was treated).

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

• production of goods, including products for own consumption, except services provided by household food hostesses, cleaning, child education;


• production of market services for implementation;


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


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


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


• provision of services for hired servants (cooks, chauffery, gardeners);


• provision of services by owners of dwellings for their own consumption;


• activities to protect the environment.

The second important position of the SNS methodology concerns the content of such a category as income (the concept developed by the English economist J. Hicks), according to which the income is the maximum amount of money, consumed to consumer goods and services you do not reduce your accumulated wealth, do not accept any financial obligations, i.e. Do not become poorer.

The third position relates to the information of the set of economic entities to five with respect to homogeneous groups for which the standard set of accounts are provided, in which economic operations are recorded related to the formation, production, distribution, redistribution of income, accumulation and savings, the acquisition of financial assets and the adoption of financial obligations.

Since 1993, the following five sectors have been considered to be the following sectors, each of which includes business entities in accordance with their function in the economic process:

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


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


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


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


• non-commercial 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. And finally, important accounts (the scope of production and the score of the formation of income) are drawn up 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 are made up macroeconomic calculations.

The goal of macroeconomic calculations within the framework of the SNA is a description of the generalizing indicators of the main economic flows for a certain period, the formation, the mutual linkage of which constitute the essence of the SNA structure.

Under economic flows are understood to create, transformation, exchange, transfer of value. Economic flows can lead to changes in the amount, composition, value of assets and obligations of the so-called institutional units, under which legal or individuals, organizations and institutions that have the opportunity and the right to carry out operations in the production, distribution, redistribution and use of income, accounts or possibility of their compilation.

Economic flows by mutual agreement in the SNS system are called economic operations. Economic operations are made with compensation in the form of counter flows (instead of the provided goods, services, labor or asset compensation is provided again as a product, services, etc.). If economic operations are carried out without compensation (payment of pensions, scholarships, humanitarian assistance, etc.), such economic operations are called transfers.

The basis of the SNS structure is accounts and balance sheets.

The account reflects the operations, assets or obligations of business units, is a bilateral table, where equality between sums is achieved through a balancing article, which is a macroeconomic indicator. Balancing articles make it possible to move from one account to another and link the invoice into a single system. The following groups of accounts are allocated in the SNS structures that are developed at current prices.

A group of internal economy accounts in general:

• account of the production of goods and services;


• income education account;


• account distribution account:

1. the distribution account of primary income;


2. secondary income distribution account;

the use of national disposable income;

accumulation account (account of capital operations).

Group of accounts of sectors of the economy:

• production account by industry;


• an account of income by industry.

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

• current operations account;


• capital cost account;


• financial account.

Based on the interconnected system of indicators united in account and component in a certain sequence, it is possible to obtain a interconnected complex quantitative characteristic of economic processes in general, i.e. Get the so-called consolidated accounts.

The system of indicators and general principles of the construction of the SNA.

System - This 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 finite goods and services (newly created value) produced by resident residents for one or another period, and is calculated in market prices of final consumption;


• gross National Income (GNI) is a flow of primary income (wage, profit, property revenues, taxes on production and imports) obtained by residents of a given country as a result of their participation in the creation of GDP;


• gross national disposable income (VET) covers all revenues obtained by residents of a given country as a result of primary and secondary income distribution;


• end consumption (CP) includes the cost of final consumption;


• export and import balance (the difference between the export and import of goods and services);


• gross accumulation (accumulation of fixed capital);


• national savings (source of funding for accumulation, i.e. growth of fixed assets, reserves of material working capital, values, etc.).

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

1. The principle of a double recording (accounting principle) - each operation in the SNA is recorded twice: in the "Use" section of the previous account and in the "Resources" section of the subsequent account. Additional control is ensured by the fact that each article of a particular account has a corresponding article in a different account, which contributes to the linking of accounts.


2. The principle of the sequence corresponding to the sequence of the reproduction cycle (production → Education of income → Income distribution → Using income).


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


4. The principle of settlement categories, where we are talking about the fact that the balancing articles are primarily calculated categories intended not only to provide a balance between resource volumes and their use, but also for the characteristics of the results of this or that economic process, which allows them to consider them the most important macroeconomic indicators.


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

For the SNS, it is very important that each account corresponds to its balancering article that for clarity is presented in Table. one.

Table 1

Table of Accounts and Balancing Articles

Account of current operations	Balancing article
Production account	(for nat. economy) and gross value added (VDS) (for sectors of the national economy)
Education account revenue	Gross profit (VP) and gross mixed revenues (for NC. Economy and for sectors of Nats. Economy)
	(for nat. economy.) And balance of primary income (SPD) (for sect. nat. economy.)
	(for nat. economy) and gross disposable income (VDR) (for sectors of the national economy)
Revenue use account	Gross Saving (VNS) (for NC. Economy and for sectors of Nats. Economy)

table 2

Main summary accounts

Consolidated account	Using	Resources
Production account	3. Intermediate consumption 5. GDP (gross domestic product in market prices) (5 = 1 + 2 – 3 – 4)	1. Release of goods and services 2. Pure Product Taxes 4. Subsidies
Education account revenue	2. Payment of wage workers 3. Taxes on production and import including: Taxes on products Other taxes on production 5. (5 = 1 – 2 – 3 + 4)	1. GDP in market prices 4. Subsidies for production and import
Primary income distribution account	5. Revenues from the property transferred to the "Other World" 6. Gross National Income (GNI) (primary income balance) (6 = 1 + 2 + 3 + 4 – 5)	1. Gross profit and gross mixed revenues 2. Payment of wage workers 3. Pure Production Taxes and Import 4. Revenues from the property obtained from the "rest of the world"
The account of the secondary distribution of income	3. Current transfers transferred to the "Other World" 4. Gross national disposable income (VET) (4 = 1 + 2 – 3)	1. Gross National Income (GNI) 2. Current transfers received from the "rest of the world"
The use of gross national disposable income	2. End consumption costs including: Households Public institutions Non-commercial organizations serving households 3. Gross National Saving (VNS) (3 = 1 – 2)	1. Gross national disposable income (VET)

From table. 2 It can be seen that national accounts are really built:

1. in a certain sequence of the reproduction cycle;


2. have the form "T";


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


4. complied with the principle of double recording;


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


6. the quantitative connection 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 it is these indicators that reflect the final results of economic activity in the country as a whole and play a large role in the national accounts system.

Gross Domestic Product (GDP) - This is the central SNA indicator, an indicator of the production domestic product produced by resident residents for a certain period of time. It is calculated in the market prices of finite consumption, i.e. In prices paid by the buyer, including products for products and all trade and transportation charges. 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 welfare of countries, to establish the country's contributions to the budgets of international organizations, to address issues on the provision of various types of assistance to countries.

The consolidated income at the macro level is gross national income (GNI), which is the sum of primary revenues received by residents of a given country for a certain period as a result of their participation in the creation of GDP. In quantitative, the GNI differs from GDP on the balance of primary income coming from abroad or transmitted abroad.

Three main methods of statistical assessment of GDP and ND are known: production, distribution and finite use method, i.e. GDP can be considered at the production stage, at the formation of income and at the income.

Production method

GDP at the production stage characterizes the measurement of the cost generated during the production process for a certain period of time by residents of this country. The basis of this method of calculation of GDP contains such indicators: the release of goods and services (B); Intermediate consumption (PP) and gross value added (VDS).

The release (B) is the value of all goods and services produced in the current period, which is accepted into the SNA calculated in the main prices. The cost of manufactured products includes the cost 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, from the release of goods and services subtract intermediate consumption (PP).

Under intermediate consumption it is understood as the cost of goods and services that are fully consumed or transformed in this period in the process of producing other goods and services. Intermediate consumption includes material costs (raw materials, materials, fuel, energy, material services, building materials, purchase of food, etc.), payment of intangible services (payment for research and design work, financial services, expenses for personnel training, payment of legal Services, auditing, advertising costs, rental payments, etc.), business spending, other elements of intermediate consumption.

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

The difference between the release of goods and services (B) and intermediate consumption (PP) is called gross value added (VDS):

DVS \u003d B - PP. (one)

To calculate GDP in market prices, gross value added increases by the amount of taxes on products and imports and decreases by the amount of subsidies for products and imports:

GDP \u003d DVS + Taxes on products and imports - Subsidies for products and imports. (2)

To determine national income (ND), GDP should reduce the consumption of fixed assets (depreciation) and increase the receipts of primary income from abroad:

ND \u003d GDP - Consumption of fixed assets (depreciation) + balance of receipts of primary income from abroad (3)

Distribution method

This method of calculating GDP is treated in the process of forming income (by income sources). At the stage of formation of GDP income, it is calculated as the sum of the primary income that are subject to the distribution between the direct participants in the production process. These revenues are included in the added value of the current period created during the production process.

The primary income includes the following:

• payment of wage workers (salary + deductions of employers for social needs);


• taxes on production and import (mandatory free non-returnable payments);


• subsidies for production and import (current gratuitous non-return payments that the state provides);


• gross profit and gross mixed income (part of the gross value added, which remains from manufacturers after subtracting the costs associated with the wage of employees and pay for tax on production and import).

The distribution method for calculating GDP is primarily used to analyze its value structure. If we add primary revenues received from the rest of the world to GDP, and deduct the primary revenues transferred to the rest of the world, then as a result we will get the gross national income of the country (GNI) in market prices.

Final use method

At the stage of use of GDP income, the final use method is calculated, which is the sum of the expenditure of residents to the final consumption of goods and services, gross accumulation and export-import and services balance.

End 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 is distinguished between the concepts of "final consumption costs" (who finances costs) and "actual final consumption" (who receives benefits from this).

End consumption costs include the costs of finite consumption of households, government bodies, non-profit organizations serving households.

Under actual final consumption it is understood as the cost of actually consumed goods and services regardless of any sources of financing. It includes:

• actual finite household consumption;


• the actual final consumption of government agencies.

In addition to the end-consumption costs, the most important component of the final use of GDP is gross accumulation.

Gross accumulation includes:

• gross accumulation of fixed capital (investment by units - residents - in the objects of fixed capital in order to gain benefits, which is expressed in increasing the cost of fixed capital);


• the increase in the reserves of material working capital (an increase in reserves of raw materials and materials, finished products, incomplete production, goods for resale, state material reserves).

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

So, GDP when calculating the finite use method is equal

GDP \u003d finite consumption + gross accumulation + export-import and services balance. (four)

When calculating national income (ND), the use of fixed assets is deducted from GDP from GDP and the balance of primary income from abroad is added:

ND \u003d GDP - consumption of fixed assets (Pof) + balance of receipts of primary income from abroad. (five)

Revaluation of GDP at constant prices

GDP is calculated both in the actual (current) prices and in constant (comparable) prices. One of the most important tasks of statistics is the recalculation of the GDP indicator and its components from the actual (current) permanent (comparable) prices. This is due to the fact that the change in the volume of GDP in actual prices does not only have the change in the number of goods produced or used and used, but also a change in prices for goods and services.

For GDP calculus, such general revaluation methods exist at constant prices.

Deflating methodwhich is based on the use of price indices (the formula of Laspeyres is most often used, where the basis of the base period is used as weights).

Double deflating method (The method of consistent deflating first release, then intermediate consumption, and the value added at constant prices is estimated as the difference in permanent reasons and intermediate consumption).

The essence of the deflating method is that when calculating the volume of products of the current period, a GDP index deflator is used in permanent prices, which is calculated by correlating the volume of GDP of this period, respectively, in current and permanent prices:

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

Then, for calculating the volume of products of the current period at constant prices, the volume of produced or consumed production of the current period in actual prices is divided into an appropriate price deflator.

Extrapolation methodbased on the use of physical volume indices is used in the absence of price information, but there is data on changing the volume of production or services rendered.

The index of physical volume of GDP is called an indicator that represents the ratio of the volume of GDP of this and preceding periods, expressed in the same permanent prices:

(7)

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

Then the volume of products of the basic period in comparable prices is multiplied by the index of the physical volume of products to obtain an assessment of the volume of products of the current period at constant prices.

Direct revaluation method (revaluation of cost elements) serves to revaluate at constant prices of indicators of non-market services in the areas of management, health, budget science and is to deflate the cost elements, i.e. Then when the products are fairly uniform.