国际货物贸易估价的核算理论、方案比较与统计实践

Abstract

Under the background of economic globalization, transnational production activities are becoming increasingly complex, and international trade in goods is becoming more diverse. The current international trade in goods valuation scheme is difficult to adapt to the changes in the trade status, affecting the accuracy and symmetry of international trade in goods data records. To this end, this paper starts from the accounting theory of international trade in goods valuation, systematically analyzes the different treatments of the border price scheme and the transaction price scheme in terms of valuation recording time, transportation services, and valuation methods, clarifies the differences in the application of the two valuation schemes in goods and services accounts and supply and use table records, and then gives an explanation of the international trade data problem in the goods valuation scheme. In addition, this paper summarizes the statistical practice of international organizations and relevant countries in goods trade valuation, and based on this, attempts to estimate the differences in the records of goods exports in China using the two valuation schemes, and puts forward policy recommendations for China to carry out goods trade valuation, in order to provide a reference for the development of China's goods trade statistics.