Le nouveau système européen de comptabilité économique

摘要

The new european System of economic accouting, by Jean-Etienne Chapron. The European system of Integrated Economic Accounts (S.E.C.) is, for the E.E.C., the applied form of the System of National Accounts of the United Nations. Its adoption by the Common Market countries will allow richer and more detailed international comparisons and will facilitate the harmonisation of European statistics. Similar in its structure to the French system of National Accounting, the S.E.C. presents some (notable) differences. For instance the definition of the national economy is based on a notion of « residence » which differs from the notion of territory. Also « production » takes on a larger meaning being subdivided into commercial production (which can be traded ont the market) and non commercial production (which includes free or semi free collective services). For the study of the distribution of income and for financial operations the S.E.C. uses « institutional units » grouped into « institutional sectors ». The accounts of the institutional sectors, established separately, are then united, into the simplified National Accounts and the General Table of Operations. For the study of the production process the S.E.C. uses « Units of homogenous production » grouped into « branches ». The use sand resources of these « branches » are outlined in the table « Input-Output ». Finally, the details of financial operations between sectors is depicted in the « Table of financial operations ». The end of the article gives some indications on the coming evolution of French National Accounting procedures which entails the adoption of the S.E.C. as the central framework with, in addition, « satellite accounts » and « intermediary systems ».