中国财产收入核算的界定、解析及改进方向

摘要

对财产收入的核算已经成为研究收入分配差距的重要环节之一。然而，近年来的研究成果与国民核算体系（SNA2008）存在较大分歧，有必要依据国民核算理论，对当前收入分配理论研究与实际工作中关于财产收入界定的错位问题进行澄清，并提出中国财产收入核算的改进方向。%Accounting for property income has become an important part of the income distribution gap.Howev-er,throughout the research results of the recent years,it is not difficult to find that researchers have different opin-ions about its definition,which differ enormously from SNA(2008).It is necessary to clarify some mismatch prob-lems of the property income definition in Income distribution theory and current practice according to the theory of national accounts,and propose specific measures of improving property distribution accounts in China.