中国的机构部门分类 The classification of institutional sectors in China 国家统计局国民经济核算司 Department of national accounts, NBS 2014年12月4日

SNA中机构单位定义 Definition of institutional units in SNA 机构单位定义为指能够以自己的名义拥有资产、发生负债、 从事经济活动并与其他实体进行交易的经济实体。 An institutional unit is an economic entity that has a complete set of accounts and that is capable, in its own rights, of owning assets, incurring liabilities, and engaging in economic activities and in transactions with other entities.

机构单位类型 Types of institutional units 机构单位主要有两种类型 Two main types of institutional units 以住户形式出现的个人或一群个人；(persons or groups of persons in the form of households) 法律或社会实体，包括公司、非营利机构、政府单位。(legal or social entities, including corporation, non-profit institution (NPI) or government unit)

SNA的机构单位分类 Classification of institutional units in SNA 非金融公司部门(Non-financial corporations sector) 金融公司部门(financial corporations sector) 一般政府部门(general government sector) 为住户服务的非营利机构部门(Non-profit institution sector for households) 住户部门(household sector)

中国机构部门分类 Classification of institutional sector in China 非金融企业部门(Non-financial corporations sector) 金融机构部门(financial corporations sector) 政府部门(general government sector) 住户部门(household sector)

中国机构部门分类(续1） Classification of institutional sector in China 非金融企业部门（ Non-financial corporations sector) 非金融企业是指以生产市场性货物或非金融服务为主要活动的企业单位。（ Non-financial corporations are corporations whose principal activity is the production of market goods or non-financial services ）

中国机构部门分类(续2） Classification of institutional sector in China 非金融企业部门（ Non-financial corporations sector) 常住非金融公司（Resident non-financial corporations） 非常住企业从事非金融生产的分支机构（The branches of non-resident enterprises that are engaged in non-financial production on the economic territory on a long-term basis） 作为货物或非金融服务市场生产者的常住非营利机构(All resident NPIs that are market producers of goods or non-financial services)

中国机构部门分类(续3） Classification of institutional sector in China 金融机构部门（Financial corporations sector) 金融机构单位是指从事金融服务活动的常住单位。 （Financial corporations consist of all resident corporations that are principally engaged in providing financial services） 金融机构部门包括从事以下金融服务活动的单位：货币金融服务、资本市场服务、保险业及其他金融业。（financial corporations sector consists of following units: monetary and financial services, capital market services, insurances and other financial activities)

中国机构部门分类(续4） Classification of institutional sector in China 政府部门(general government sector) 行政单位（administrative agency) 事业单位(public institution units) 为住户服务的非营利机构单位(non-profit institution units for households)

中国机构部门分类(续5） Classification of institutional sector in China 住户部门(household sector) 城镇住户(urban residents) 农村住户（包括从事农业生产的农户)(rural residents, including peasant households in agriculture) 第二、三产业中的个体经营户(self-employed individual in mining, manufacturing, electricity, heating power, gas and water production and supplying, constructing and services)

中国机构部门分类中存在的主要问题 Major problems in classification of institutional sectors in China 为住户服务的非营利机构部门没有单列(Npishs is included in general government sector) 事业单位中包含少量从事市场性营利活动的单位(some market producers are included in public institutional units) 一些事业单位活动是否属于政府部门难以清晰地界定(classification is difficult to decide for some public institutional units)

中国机构部门分类的改进 Some improvement in classification of institutional sectors for future work 独立设置为住户服务的非营利机构部门（setup Npishs) 进一步规范政府部门核算口径(adjust the coverage of general government)

中国机构部门分类的改进(续1） Some improvement in classification of institutional sectors for future work 为住户服务的非营利机构部门(Npishs) 为住户服务的社会团体(social groups serving households) 各类宗教组织和活动场所(religious organizations and their activity places) 各类基金会(all kinds of foundations) 基层自治组织(local self-governing organizations in urban and rural area)

中国机构部门分类的改进（续2） Some improvement in classification of institutional sectors for future work 进一步规范政府部门核算口径(proper adjustment to the coverage of general government) 将从事市场经营活动的单位从预算单位中剥离（separating the profit-making market producers from budgetary management units)

中国机构部门分类的改进(续3） Some improvement in classification of institutional sectors for future work 进一步规范政府部门核算口径(adjustment the coverage of general government) 将从事市场性非营利活动的单位调整到非金融企业部门（For the non-profit institutions engaging in market production ,transfer them to non-financial corporation sector）

机构部门分类中需要讨论的几个具体问题 several issues to be discussed 区分非营利机构市场性与非市场性生产的标准(how to judge market or non-market activity for a non-profit institutional unit?) 基层自治组织作为为住户服务的非营利机构是否合理(is it reasonable to treat the local self-governing organizations as Npishs?) 群众团体机关归入政府部门(is it reasonable to classify the mass organization agencies in general government?) 为住户服务的非营利机构单位的核算方法(accounting methods for the Npishs)

机构部门分类中需要讨论的几个具体问题(续1） Several issues to be discussed 区分非营利机构市场性与非市场性生产的标准(how to judge market or non-market activity for a non-profit institutional unit)? 是否可以根据资金来源中财政拨款是否超过50%来判断，即财政拨款超过50%，就作为政府控制的非营利单位，否则，就作为非金融企业处理。(if the ratio of budget allocation to total income is above 50%, treat it as non-profit institutional unit controlled by government; if not, put it into non-financial corporation sector)

机构部门分类中需要讨论的几个具体问题(续2） several issues to be discussed 基层自治组织作为为住户服务的非营利机构 是否合理(is it reasonable to treat the local self-governing organizations as Npishs) ? 居委会（neighborhood committee in urban area) 村委会(villagers committee in rural area)

机构部门分类中需要讨论的几个具体问题（续3） several issues to be discussed 群众团体机关归入政府部门(is it reasonable to classify the mass organization agencies in general government?) 群众团体机关是一些特定机构，包括工会、妇联、宋庆龄基金会、科技协会、残疾人联合会等。（mass organization agencies refer to the specific agencies, such as labor union, the women’s federation, Song Ching Ling foundation, science and technology association, disabled persons federation, etc.)

机构部门分类中需要讨论的几个具体问题(续4） several issues to be discussed 为住户服务的非营利机构单位的核算方法 (accounting methods for the Npishs) 数据来源 (data sources) 核算方法 (accounting methods)

谢谢大家！ Thanks for your attention!