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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93709


    Title: 國民所得會計與國民經濟福利之研究
    Authors: 嚴建三
    Yan, Jian-San
    Contributors: 潘志奇
    Pan, Zhi-Qi
    嚴建三
    Yan, Jian-San
    Keywords: 會計
    商業
    ACCOUNTING
    BUSINESS
    Date: 1974
    Issue Date: 2016-05-06 14:07:34 (UTC+8)
    Abstract: 第一篇緒論,又分三章。第一章國民所得會計與國民經濟福利之測度,其中敘述國民所得會計及國民經濟福利之意義,並就國民生產毛額(GNP)用於經濟福利測度之得失.提出檢討。第二章新國民經濟福利指標-NEW-之建立,敘述NEW之意義特質及其內容,並與現行國民所得會計體制予以比較。第二篇,各論,又分六章,分別說NEW之組成項目,一一就方法論文實務估計兩方面去研論,第三章NEW政府消費支出。第四章NEW個人消費支出。第五章資本財存量勞務價值之估計,其中將由政府社會資本財及個人消費者耐久財存量兩方面去估計其提供勞務之價值。第六章休閒時間及家庭主婦勞務價值之設算。第七章環境惡化損失之設算,分別對政府及私人之環境維護費用予以估算。第八章:都市化之損失,估計由於都市化所致交通意外事故、及通勤時間之浪費損失。第三篇為結論分別就NEW估計後之結果與GNP值做比較,以了解經濟成長反映於經濟福利者若干?並就NEW提出建議及展望。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002008812
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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