導(dao)語：文(wen)(wen)化衛(wei)星賬(zhang)戶框(kuang)架設計一文(wen)(wen)來(lai)源于(yu)網友上傳，不代(dai)表本(ben)站觀(guan)點，若需(xu)要原創文(wen)(wen)章可咨詢客服老師，歡迎參考。

摘要：文化產業的快速發展給文化產業統計帶來了新的挑戰。文章針對文化產業核算范圍、文化產業就業統計等方面的問題，在總結聯合國、美國、加拿大、澳大利亞、伊比利亞美洲關于文化衛星賬戶研究的基礎上，結合國家統計局文化及相關產業的分類標準，并充分考慮中國文化產業的特色和發展新動向，提出了構建中國文化衛星賬戶的總體思路。即剖析了文化產業基本概念、產業分類，構建了中國文化衛星賬戶整體框架，編制了文化供給表和使用表，較為系統地設計了(le)文(wen)化產(chan)業就業核心表式，探討了(le)文(wen)化衛星(xing)賬(zhang)戶(hu)編制方法(fa)，為中(zhong)國文(wen)化衛星(xing)賬(zhang)戶(hu)的(de)編制提(ti)供借(jie)鑒。

關鍵詞：文(wen)化產業；衛星賬戶；國民(min)經濟核算

近(jin)年來，新型文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)業(ye)(ye)(ye)態蓬勃發(fa)展(zhan)(zhan)，文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)消費模(mo)(mo)(mo)式日趨便(bian)捷，文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)對(dui)(dui)經(jing)濟(ji)增(zeng)長的(de)(de)(de)(de)(de)(de)(de)(de)貢(gong)獻(xian)(xian)不(bu)斷增(zeng)強(qiang)[1]。中(zhong)(zhong)國(guo)(guo)(guo)文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)穩步向國(guo)(guo)(guo)民經(jing)濟(ji)支柱(zhu)性(xing)(xing)產(chan)業(ye)(ye)(ye)邁(mai)進(jin)，文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)與科(ke)技(ji)、旅(lv)游、創意、金融等(deng)(deng)產(chan)業(ye)(ye)(ye)不(bu)斷融合發(fa)展(zhan)(zhan)。隨著文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)快速發(fa)展(zhan)(zhan)，科(ke)學準(zhun)確衡(heng)量(liang)文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)規模(mo)(mo)(mo)、測算(suan)文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)對(dui)(dui)經(jing)濟(ji)增(zeng)長的(de)(de)(de)(de)(de)(de)(de)(de)貢(gong)獻(xian)(xian)成為(wei)(wei)(wei)值得深入(ru)(ru)(ru)探究的(de)(de)(de)(de)(de)(de)(de)(de)問題。科(ke)技(ji)、金融、旅(lv)游、綜合零售等(deng)(deng)產(chan)業(ye)(ye)(ye)已具有完(wan)整(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)統(tong)計體(ti)(ti)(ti)系(xi)(xi)，因此(ci)，國(guo)(guo)(guo)家(jia)統(tong)計局(ju)編制(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)《文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)及(ji)相(xiang)(xiang)(xiang)關產(chan)業(ye)(ye)(ye)分類(lei)（2018）》未將(jiang)上述(shu)經(jing)濟(ji)活動(dong)納入(ru)(ru)(ru)分類(lei)體(ti)(ti)(ti)系(xi)(xi)中(zhong)(zhong)，但文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)活動(dong)又與上述(shu)經(jing)濟(ji)活動(dong)密切相(xiang)(xiang)(xiang)關，這導致文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)統(tong)計并不(bu)完(wan)整(zheng)(zheng)，未包括“全(quan)(quan)(quan)(quan)口徑文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)”。國(guo)(guo)(guo)民經(jing)濟(ji)核(he)算(suan)體(ti)(ti)(ti)系(xi)(xi)（SNA）是國(guo)(guo)(guo)際公認的(de)(de)(de)(de)(de)(de)(de)(de)標準(zhun)框(kuang)架(jia)(jia)，其(qi)表現形式是一(yi)套完(wan)整(zheng)(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)概念、定(ding)義(yi)、分類(lei)和(he)核(he)算(suan)規則。因此(ci)，不(bu)可(ke)能(neng)將(jiang)文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)及(ji)其(qi)相(xiang)(xiang)(xiang)關產(chan)業(ye)(ye)(ye)全(quan)(quan)(quan)(quan)部(bu)納入(ru)(ru)(ru)國(guo)(guo)(guo)民經(jing)濟(ji)核(he)算(suan)中(zhong)(zhong)心框(kuang)架(jia)(jia)，否則會造成整(zheng)(zheng)體(ti)(ti)(ti)國(guo)(guo)(guo)民經(jing)濟(ji)核(he)算(suan)體(ti)(ti)(ti)系(xi)(xi)過于(yu)繁(fan)雜。衛(wei)星賬(zhang)(zhang)(zhang)戶在保證國(guo)(guo)(guo)民經(jing)濟(ji)核(he)算(suan)的(de)(de)(de)(de)(de)(de)(de)(de)嚴密性(xing)(xing)和(he)操(cao)作的(de)(de)(de)(de)(de)(de)(de)(de)靈活性(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)(de)同時，能(neng)夠以行(xing)業(ye)(ye)(ye)角度(du)(du)為(wei)(wei)(wei)切入(ru)(ru)(ru)點，因此(ci)在研究整(zheng)(zheng)個文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)方面(mian)(mian)具有較大(da)的(de)(de)(de)(de)(de)(de)(de)(de)優勢。SNA2008全(quan)(quan)(quan)(quan)面(mian)(mian)闡(chan)釋了旅(lv)游衛(wei)星賬(zhang)(zhang)(zhang)戶等(deng)(deng)衛(wei)星賬(zhang)(zhang)(zhang)戶的(de)(de)(de)(de)(de)(de)(de)(de)開展(zhan)(zhan)情況，這為(wei)(wei)(wei)構建文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)衛(wei)星賬(zhang)(zhang)(zhang)戶奠定(ding)了良(liang)好基礎[2]。近(jin)年來，文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)衛(wei)星賬(zhang)(zhang)(zhang)戶的(de)(de)(de)(de)(de)(de)(de)(de)編制(zhi)和(he)文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)規模(mo)(mo)(mo)測度(du)(du)等(deng)(deng)已經(jing)引(yin)起了各(ge)個國(guo)(guo)(guo)際組織或國(guo)(guo)(guo)家(jia)的(de)(de)(de)(de)(de)(de)(de)(de)高度(du)(du)重視，這些國(guo)(guo)(guo)際組織和(he)國(guo)(guo)(guo)家(jia)正在逐(zhu)步形成并不(bu)斷完(wan)善(shan)文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)衛(wei)星賬(zhang)(zhang)(zhang)戶。因此(ci)，本文(wen)(wen)(wen)(wen)(wen)(wen)認為(wei)(wei)(wei)在保證國(guo)(guo)(guo)民經(jing)濟(ji)核(he)算(suan)中(zhong)(zhong)心框(kuang)架(jia)(jia)體(ti)(ti)(ti)系(xi)(xi)完(wan)整(zheng)(zheng)性(xing)(xing)的(de)(de)(de)(de)(de)(de)(de)(de)前提下，為(wei)(wei)(wei)了全(quan)(quan)(quan)(quan)面(mian)(mian)闡(chan)釋文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)發(fa)展(zhan)(zhan)路徑，探究文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)與相(xiang)(xiang)(xiang)關產(chan)業(ye)(ye)(ye)間的(de)(de)(de)(de)(de)(de)(de)(de)互動(dong)機制(zhi)，全(quan)(quan)(quan)(quan)面(mian)(mian)衡(heng)量(liang)文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)產(chan)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)發(fa)展(zhan)(zhan)水平及(ji)其(qi)對(dui)(dui)宏觀經(jing)濟(ji)的(de)(de)(de)(de)(de)(de)(de)(de)貢(gong)獻(xian)(xian)程度(du)(du)，構建中(zhong)(zhong)國(guo)(guo)(guo)文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)衛(wei)星賬(zhang)(zhang)(zhang)戶兼具必要性(xing)(xing)和(he)可(ke)行(xing)性(xing)(xing)。本文(wen)(wen)(wen)(wen)(wen)(wen)在總(zong)結(jie)文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)衛(wei)星賬(zhang)(zhang)(zhang)戶國(guo)(guo)(guo)際標準(zhun)和(he)結(jie)合國(guo)(guo)(guo)家(jia)統(tong)計局(ju)《文(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)及(ji)相(xiang)(xiang)(xiang)關產(chan)業(ye)(ye)(ye)分類(lei)》

1文獻綜述

當前(qian)，有關(guan)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)方面的(de)(de)(de)研(yan)究(jiu)已經引(yin)起了(le)一(yi)些國(guo)(guo)(guo)(guo)(guo)際研(yan)究(jiu)機構的(de)(de)(de)廣(guang)泛重視。對(dui)(dui)(dui)(dui)(dui)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)的(de)(de)(de)核(he)算(suan)(suan)(suan)(suan)范(fan)(fan)圍和(he)(he)(he)核(he)算(suan)(suan)(suan)(suan)方法的(de)(de)(de)研(yan)究(jiu)成(cheng)果(guo)不盡相同(tong)，但縱(zong)觀國(guo)(guo)(guo)(guo)(guo)外對(dui)(dui)(dui)(dui)(dui)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)的(de)(de)(de)研(yan)究(jiu)，以(yi)聯(lian)(lian)(lian)合(he)(he)國(guo)(guo)(guo)(guo)(guo)、美(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)、加(jia)拿大(da)(da)(da)、澳(ao)大(da)(da)(da)利亞(ya)(ya)(ya)(ya)、伊比(bi)利亞(ya)(ya)(ya)(ya)美(mei)(mei)(mei)洲關(guan)于文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)的(de)(de)(de)研(yan)究(jiu)較(jiao)為(wei)成(cheng)熟[3]。一(yi)是(shi)聯(lian)(lian)(lian)合(he)(he)國(guo)(guo)(guo)(guo)(guo)對(dui)(dui)(dui)(dui)(dui)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)的(de)(de)(de)研(yan)究(jiu)。聯(lian)(lian)(lian)合(he)(he)國(guo)(guo)(guo)(guo)(guo)為(wei)適應(ying)(ying)(ying)2008年(nian)(nian)國(guo)(guo)(guo)(guo)(guo)民(min)核(he)算(suan)(suan)(suan)(suan)體(ti)系和(he)(he)(he)構建(jian)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)（CSA），建(jian)立了(le)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)品(pin)(pin)(pin)和(he)(he)(he)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)清單(dan)，聯(lian)(lian)(lian)合(he)(he)國(guo)(guo)(guo)(guo)(guo)教科(ke)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)組織(zhi)對(dui)(dui)(dui)(dui)(dui)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)部(bu)(bu)門(men)及其(qi)(qi)各自的(de)(de)(de)行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)(ye)(ye)和(he)(he)(he)產(chan)(chan)(chan)(chan)品(pin)(pin)(pin)進(jin)(jin)行(xing)(xing)(xing)(xing)了(le)界定(ding)[4,5]。2009年(nian)(nian)該(gai)組織(zhi)發布《2009年(nian)(nian)聯(lian)(lian)(lian)合(he)(he)國(guo)(guo)(guo)(guo)(guo)教科(ke)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)組織(zhi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)統(tong)計(ji)框架》（FCS），將(jiang)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)分(fen)為(wei)8大(da)(da)(da)類和(he)(he)(he)28個(ge)小類。2015年(nian)(nian)該(gai)組織(zhi)提(ti)出(chu)(chu)(chu)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)是(shi)各國(guo)(guo)(guo)(guo)(guo)衡量文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)部(bu)(bu)門(men)經濟貢(gong)獻的(de)(de)(de)替代(dai)方法，2017年(nian)(nian)起草(cao)了(le)《國(guo)(guo)(guo)(guo)(guo)際文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)建(jian)議(yi)草(cao)案》。二是(shi)美(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)藝(yi)術和(he)(he)(he)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)生(sheng)產(chan)(chan)(chan)(chan)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)（ACPSA）[6]。ACPSA于2013年(nian)(nian)首次(ci)發布，并(bing)使用(yong)投(tou)入(ru)產(chan)(chan)(chan)(chan)出(chu)(chu)(chu)模型(xing)衡量文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)部(bu)(bu)門(men)對(dui)(dui)(dui)(dui)(dui)美(mei)(mei)(mei)國(guo)(guo)(guo)(guo)(guo)經濟的(de)(de)(de)貢(gong)獻。ACPSA通過(guo)同(tong)心(xin)圓模型(xing)將(jiang)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)分(fen)為(wei)四個(ge)逐(zhu)步(bu)遞進(jin)(jin)的(de)(de)(de)層次(ci)：核(he)心(xin)創(chuang)意(yi)(yi)(yi)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)、其(qi)(qi)他(ta)核(he)心(xin)創(chuang)意(yi)(yi)(yi)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)、廣(guang)義文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)和(he)(he)(he)相關(guan)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)。ACPSA包括識別ACP產(chan)(chan)(chan)(chan)品(pin)(pin)(pin)、定(ding)義ACP產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)、確(que)定(ding)藝(yi)術和(he)(he)(he)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)部(bu)(bu)分(fen)、估(gu)算(suan)(suan)(suan)(suan)ACP產(chan)(chan)(chan)(chan)出(chu)(chu)(chu)、估(gu)算(suan)(suan)(suan)(suan)增加(jia)值(zhi)、估(gu)算(suan)(suan)(suan)(suan)就業(ye)(ye)(ye)(ye)(ye)和(he)(he)(he)薪酬、估(gu)算(suan)(suan)(suan)(suan)總產(chan)(chan)(chan)(chan)出(chu)(chu)(chu)和(he)(he)(he)間接產(chan)(chan)(chan)(chan)出(chu)(chu)(chu)等內(nei)容。三(san)是(shi)加(jia)拿大(da)(da)(da)關(guan)于文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)（CSA）的(de)(de)(de)研(yan)究(jiu)。為(wei)準確(que)衡量文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)，加(jia)拿大(da)(da)(da)統(tong)計(ji)局和(he)(he)(he)加(jia)拿大(da)(da)(da)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)遺產(chan)(chan)(chan)(chan)局聯(lian)(lian)(lian)合(he)(he)開發了(le)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)（CSA）。CSA認為(wei)共有六個(ge)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)領域：遺產(chan)(chan)(chan)(chan)和(he)(he)(he)圖(tu)書館(guan)、現(xian)場表(biao)(biao)(biao)演(yan)、視覺(jue)和(he)(he)(he)應(ying)(ying)(ying)用(yong)藝(yi)術、書面和(he)(he)(he)出(chu)(chu)(chu)版作(zuo)(zuo)品(pin)(pin)(pin)、視聽(ting)和(he)(he)(he)互動媒體(ti)、錄音(yin)，并(bing)規(gui)定(ding)每個(ge)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)領域都由核(he)心(xin)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)和(he)(he)(he)附屬文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)組合(he)(he)而成(cheng)。加(jia)拿大(da)(da)(da)投(tou)入(ru)產(chan)(chan)(chan)(chan)出(chu)(chu)(chu)表(biao)(biao)(biao)是(shi)CSA的(de)(de)(de)組成(cheng)部(bu)(bu)分(fen)，其(qi)(qi)中(zhong)包括行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)(ye)(ye)維(wei)度和(he)(he)(he)產(chan)(chan)(chan)(chan)品(pin)(pin)(pin)維(wei)度。但是(shi)，投(tou)入(ru)產(chan)(chan)(chan)(chan)出(chu)(chu)(chu)表(biao)(biao)(biao)中(zhong)使用(yong)的(de)(de)(de)產(chan)(chan)(chan)(chan)品(pin)(pin)(pin)和(he)(he)(he)行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)(ye)(ye)分(fen)類過(guo)于籠統(tong)，無(wu)法直接納入(ru)CSA，且包括非文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)(ye)(ye)，因此需要將(jiang)基(ji)(ji)于加(jia)拿大(da)(da)(da)投(tou)入(ru)產(chan)(chan)(chan)(chan)出(chu)(chu)(chu)行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)(ye)(ye)分(fen)類體(ti)系（IOIC）的(de)(de)(de)行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)(ye)(ye)分(fen)解為(wei)北美(mei)(mei)(mei)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)分(fen)類體(ti)系（NAICS）基(ji)(ji)礎6位數行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)(ye)(ye)，并(bing)最終(zhong)計(ji)算(suan)(suan)(suan)(suan)出(chu)(chu)(chu)每個(ge)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)和(he)(he)(he)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)品(pin)(pin)(pin)的(de)(de)(de)產(chan)(chan)(chan)(chan)出(chu)(chu)(chu)和(he)(he)(he)增加(jia)值(zhi)。四是(shi)澳(ao)大(da)(da)(da)利亞(ya)(ya)(ya)(ya)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)和(he)(he)(he)創(chuang)意(yi)(yi)(yi)活(huo)(huo)(huo)動衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)。該(gai)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)主要核(he)算(suan)(suan)(suan)(suan)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)創(chuang)意(yi)(yi)(yi)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)、其(qi)(qi)他(ta)行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)創(chuang)業(ye)(ye)(ye)(ye)(ye)活(huo)(huo)(huo)動、文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)創(chuang)意(yi)(yi)(yi)活(huo)(huo)(huo)動機構的(de)(de)(de)志愿者工(gong)作(zuo)(zuo)、文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)創(chuang)意(yi)(yi)(yi)活(huo)(huo)(huo)動生(sheng)產(chan)(chan)(chan)(chan)者的(de)(de)(de)非市(shi)場活(huo)(huo)(huo)動。同(tong)時，澳(ao)大(da)(da)(da)利亞(ya)(ya)(ya)(ya)使用(yong)澳(ao)大(da)(da)(da)利亞(ya)(ya)(ya)(ya)和(he)(he)(he)新(xin)西(xi)蘭(lan)標準職業(ye)(ye)(ye)(ye)(ye)分(fen)類（ANZSCO），根據(ju)技能水平和(he)(he)(he)專長對(dui)(dui)(dui)(dui)(dui)職業(ye)(ye)(ye)(ye)(ye)進(jin)(jin)行(xing)(xing)(xing)(xing)分(fen)類。五是(shi)伊比(bi)利亞(ya)(ya)(ya)(ya)美(mei)(mei)(mei)洲文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)（CSC）。CSC包括文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)的(de)(de)(de)核(he)算(suan)(suan)(suan)(suan)框架、文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)特征(zheng)和(he)(he)(he)具體(ti)對(dui)(dui)(dui)(dui)(dui)應(ying)(ying)(ying)賬(zhang)(zhang)(zhang)戶(hu)(hu)、文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)實(shi)施(shi)(shi)這三(san)個(ge)模塊的(de)(de)(de)內(nei)容，確(que)定(ding)了(le)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)基(ji)(ji)本概念、核(he)算(suan)(suan)(suan)(suan)目標、核(he)算(suan)(suan)(suan)(suan)范(fan)(fan)圍，并(bing)將(jiang)非正規(gui)經濟和(he)(he)(he)非法生(sheng)產(chan)(chan)(chan)(chan)以(yi)及促(cu)進(jin)(jin)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)活(huo)(huo)(huo)動的(de)(de)(de)其(qi)(qi)他(ta)非文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)品(pin)(pin)(pin)納入(ru)統(tong)計(ji)范(fan)(fan)疇，介紹了(le)確(que)定(ding)不同(tong)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)部(bu)(bu)門(men)的(de)(de)(de)方法，以(yi)及每個(ge)部(bu)(bu)門(men)對(dui)(dui)(dui)(dui)(dui)應(ying)(ying)(ying)的(de)(de)(de)賬(zhang)(zhang)(zhang)戶(hu)(hu)特征(zheng)及分(fen)類情況，并(bing)對(dui)(dui)(dui)(dui)(dui)構建(jian)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)提(ti)供了(le)建(jian)議(yi)措施(shi)(shi)，確(que)定(ding)了(le)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)實(shi)施(shi)(shi)路線圖(tu)；同(tong)時，還確(que)定(ding)了(le)以(yi)生(sheng)產(chan)(chan)(chan)(chan)賬(zhang)(zhang)(zhang)戶(hu)(hu)、文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)供給表(biao)(biao)(biao)和(he)(he)(he)使用(yong)表(biao)(biao)(biao)在內(nei)的(de)(de)(de)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛(wei)星(xing)(xing)(xing)(xing)(xing)(xing)賬(zhang)(zhang)(zhang)戶(hu)(hu)核(he)心(xin)表(biao)(biao)(biao)式。

2中國文化衛星賬戶框架設計

文(wen)(wen)化(hua)(hua)(hua)衛(wei)星賬戶能夠(gou)全(quan)面反(fan)映文(wen)(wen)化(hua)(hua)(hua)產業(ye)(ye)(ye)(ye)發展狀況、反(fan)映文(wen)(wen)化(hua)(hua)(hua)產業(ye)(ye)(ye)(ye)資源配置效率、完善國民經(jing)濟核算(suan)體(ti)系。因此，本文(wen)(wen)根據國外文(wen)(wen)化(hua)(hua)(hua)衛(wei)星賬戶的先進經(jing)驗，在確定中(zhong)國文(wen)(wen)化(hua)(hua)(hua)衛(wei)星賬戶構建(jian)思路的基礎上，擬(ni)以文(wen)(wen)化(hua)(hua)(hua)產業(ye)(ye)(ye)(ye)、文(wen)(wen)化(hua)(hua)(hua)產品(pin)為核算(suan)對(dui)象，構建(jian)以文(wen)(wen)化(hua)(hua)(hua)產業(ye)(ye)(ye)(ye)供給表、文(wen)(wen)化(hua)(hua)(hua)產業(ye)(ye)(ye)(ye)使用表、文(wen)(wen)化(hua)(hua)(hua)產業(ye)(ye)(ye)(ye)就業(ye)(ye)(ye)(ye)表為核心表式的中(zhong)國文(wen)(wen)化(hua)(hua)(hua)衛(wei)星賬戶框架。

2.1構建中國文(wen)化(hua)衛星賬(zhang)戶的總體思路

衛星(xing)(xing)賬戶(hu)(hu)(hu)具有內(nei)部與(yu)外部衛星(xing)(xing)賬戶(hu)(hu)(hu)兩(liang)種形(xing)式。就文(wen)(wen)化衛星(xing)(xing)賬戶(hu)(hu)(hu)而(er)言，如果(guo)SNA2008的(de)(de)(de)中心(xin)框(kuang)架(jia)(jia)已(yi)包(bao)含文(wen)(wen)化產(chan)業(ye)活動，但(dan)不(bu)能(neng)夠單(dan)獨核算，則這種情況需(xu)(xu)要(yao)構(gou)(gou)建內(nei)部衛星(xing)(xing)賬戶(hu)(hu)(hu)。內(nei)部衛星(xing)(xing)賬戶(hu)(hu)(hu)采用(yong)SNA的(de)(de)(de)全(quan)部規則，但(dan)通過改變標(biao)準分(fen)類和層次(ci)結構(gou)(gou)，按(an)照(zhao)研究主題或(huo)關(guan)注的(de)(de)(de)行(xing)業(ye)等對中心(xin)框(kuang)架(jia)(jia)的(de)(de)(de)產(chan)業(ye)、產(chan)品分(fen)類進行(xing)重(zhong)組。如果(guo)SNA2008的(de)(de)(de)中心(xin)框(kuang)架(jia)(jia)未(wei)包(bao)含相關(guan)文(wen)(wen)化產(chan)業(ye)活動，那么需(xu)(xu)要(yao)拓(tuo)展現行(xing)概念框(kuang)架(jia)(jia)，構(gou)(gou)建外部衛星(xing)(xing)賬戶(hu)(hu)(hu)。外部衛星(xing)(xing)賬戶(hu)(hu)(hu)需(xu)(xu)要(yao)對中心(xin)框(kuang)架(jia)(jia)的(de)(de)(de)核算范圍等進行(xing)拓(tuo)展。中國文(wen)(wen)化衛星(xing)(xing)賬戶(hu)(hu)(hu)框(kuang)架(jia)(jia)的(de)(de)(de)設計應同(tong)時具備(bei)上(shang)述兩(liang)種衛星(xing)(xing)賬戶(hu)(hu)(hu)的(de)(de)(de)特征，本文(wen)(wen)在梳理國外研究的(de)(de)(de)基(ji)礎(chu)上(shang)，對中國文(wen)(wen)化衛星(xing)(xing)賬戶(hu)(hu)(hu)框(kuang)架(jia)(jia)進行(xing)了設計，如表1所示(shi)。

2.2文(wen)(wen)化產品和文(wen)(wen)化產業

文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)輻射功能較強，能夠影響(xiang)生(sheng)(sheng)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)和(he)(he)(he)(he)生(sheng)(sheng)活(huo)的(de)(de)(de)諸多領(ling)域(yu)，與其(qi)他產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)融(rong)合(he)也較為(wei)普遍。因此，核(he)算文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)首要問(wen)題是(shi)界定文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)概念和(he)(he)(he)(he)核(he)算范疇，但(dan)(dan)由于文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)可(ke)以(yi)通過語言、傳(chuan)統(tong)(tong)(tong)(tong)(tong)(tong)(tong)、信仰和(he)(he)(he)(he)價(jia)值觀等(deng)(deng)多種方(fang)式定義，加(jia)之各個(ge)國(guo)(guo)(guo)(guo)家發展文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)階(jie)段(duan)不(bu)同，因此，其(qi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)定義也不(bu)盡相(xiang)同。聯(lian)合(he)國(guo)(guo)(guo)(guo)教科文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)組(zu)織統(tong)(tong)(tong)(tong)(tong)(tong)(tong)計(ji)(ji)(ji)(ji)研究(jiu)所對文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)系(xi)列研究(jiu)進行了(le)系(xi)統(tong)(tong)(tong)(tong)(tong)(tong)(tong)性(xing)的(de)(de)(de)梳(shu)理和(he)(he)(he)(he)分(fen)(fen)(fen)析，國(guo)(guo)(guo)(guo)家統(tong)(tong)(tong)(tong)(tong)(tong)(tong)計(ji)(ji)(ji)(ji)局也定義了(le)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)及(ji)相(xiang)關產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)，伊比利亞美洲確立(li)了(le)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)基本(ben)特征和(he)(he)(he)(he)識別(bie)方(fang)法(fa)，具體(ti)如(ru)表2所示。文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛星賬戶在保證國(guo)(guo)(guo)(guo)民經(jing)濟核(he)算體(ti)系(xi)中(zhong)(zhong)(zhong)心框架體(ti)系(xi)完整(zheng)性(xing)的(de)(de)(de)前提(ti)下(xia)，將(jiang)(jiang)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)作(zuo)為(wei)一(yi)個(ge)整(zheng)體(ti)衡量(liang)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)部門(men)的(de)(de)(de)經(jing)濟貢獻，具有(you)(you)全(quan)口徑文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)統(tong)(tong)(tong)(tong)(tong)(tong)(tong)計(ji)(ji)(ji)(ji)特征。除文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)和(he)(he)(he)(he)服務(wu)外(wai)，文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)也應(ying)包(bao)括生(sheng)(sheng)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)和(he)(he)(he)(he)消(xiao)費(fei)(fei)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)及(ji)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)服務(wu)所必(bi)需的(de)(de)(de)相(xiang)關文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)和(he)(he)(he)(he)服務(wu)。例如(ru)音頻設(she)備、電(dian)視、照(zhao)相(xiang)機、膠卷等(deng)(deng)，盡管這些相(xiang)關文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)并不(bu)是(shi)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)生(sheng)(sheng)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)或(huo)消(xiao)費(fei)(fei)。聯(lian)合(he)國(guo)(guo)(guo)(guo)教科文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)組(zu)織統(tong)(tong)(tong)(tong)(tong)(tong)(tong)計(ji)(ji)(ji)(ji)研究(jiu)所的(de)(de)(de)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)分(fen)(fen)(fen)類(lei)、ISIC的(de)(de)(de)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)分(fen)(fen)(fen)類(lei)、伊比利亞美洲文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛星賬戶、國(guo)(guo)(guo)(guo)家統(tong)(tong)(tong)(tong)(tong)(tong)(tong)計(ji)(ji)(ji)(ji)局的(de)(de)(de)《文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)及(ji)相(xiang)關產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)分(fen)(fen)(fen)類(lei)（2018）》，為(wei)編(bian)制中(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)衛星賬戶奠(dian)定了(le)良好的(de)(de)(de)基礎(chu)。但(dan)(dan)從中(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)的(de)(de)(de)具體(ti)實踐看(kan)，國(guo)(guo)(guo)(guo)家統(tong)(tong)(tong)(tong)(tong)(tong)(tong)計(ji)(ji)(ji)(ji)局的(de)(de)(de)《文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)及(ji)相(xiang)關產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)分(fen)(fen)(fen)類(lei)（2018）》并沒有(you)(you)完全(quan)將(jiang)(jiang)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)活(huo)動(dong)納入(ru)(ru)(ru)(ru)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)中(zhong)(zhong)(zhong)，文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)和(he)(he)(he)(he)服務(wu)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)生(sheng)(sheng)的(de)(de)(de)間(jian)接(jie)(jie)影響(xiang)尚未量(liang)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)。例如(ru)，當開展演出等(deng)(deng)活(huo)動(dong)時，文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)部門(men)直接(jie)(jie)活(huo)動(dong)的(de)(de)(de)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)或(huo)服務(wu)消(xiao)費(fei)(fei)顯然(ran)已被納入(ru)(ru)(ru)(ru)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)統(tong)(tong)(tong)(tong)(tong)(tong)(tong)計(ji)(ji)(ji)(ji)范疇，但(dan)(dan)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)部門(men)直接(jie)(jie)活(huo)動(dong)還會(hui)伴(ban)生(sheng)(sheng)交(jiao)通、餐(can)飲、住宿等(deng)(deng)間(jian)接(jie)(jie)消(xiao)費(fei)(fei)，顯然(ran)如(ru)果(guo)沒有(you)(you)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)部門(men)的(de)(de)(de)直接(jie)(jie)活(huo)動(dong)，其(qi)間(jian)接(jie)(jie)活(huo)動(dong)并不(bu)會(hui)發生(sheng)(sheng)，但(dan)(dan)這部分(fen)(fen)(fen)內容在現有(you)(you)統(tong)(tong)(tong)(tong)(tong)(tong)(tong)計(ji)(ji)(ji)(ji)分(fen)(fen)(fen)類(lei)中(zhong)(zhong)(zhong)沒有(you)(you)被納入(ru)(ru)(ru)(ru)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)中(zhong)(zhong)(zhong)。因此，為(wei)確保文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)整(zheng)體(ti)性(xing)，應(ying)當全(quan)面(mian)衡量(liang)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)部門(men)的(de)(de)(de)直接(jie)(jie)活(huo)動(dong)和(he)(he)(he)(he)間(jian)接(jie)(jie)活(huo)動(dong)，測(ce)算全(quan)口徑文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)增加(jia)值。另外(wai)，應(ying)當充(chong)分(fen)(fen)(fen)考慮中(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)的(de)(de)(de)特殊(shu)性(xing)，與國(guo)(guo)(guo)(guo)家統(tong)(tong)(tong)(tong)(tong)(tong)(tong)計(ji)(ji)(ji)(ji)局《文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)及(ji)相(xiang)關產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)分(fen)(fen)(fen)類(lei)（2018）》相(xiang)比，一(yi)方(fang)面(mian)應(ying)當在文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)核(he)心領(ling)域(yu)充(chong)分(fen)(fen)(fen)考慮彩票(piao)(piao)對于文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)的(de)(de)(de)促進作(zuo)用，將(jiang)(jiang)彩票(piao)(piao)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)業(ye)(ye)(ye)(ye)(ye)納入(ru)(ru)(ru)(ru)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)娛樂休閑服務(wu)領(ling)域(yu)，并全(quan)面(mian)考慮將(jiang)(jiang)中(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)傳(chuan)統(tong)(tong)(tong)(tong)(tong)(tong)(tong)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)中(zhong)(zhong)(zhong)的(de)(de)(de)武術、棋牌活(huo)動(dong)等(deng)(deng)納入(ru)(ru)(ru)(ru)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)娛樂休閑服務(wu)領(ling)域(yu)；另一(yi)方(fang)面(mian)，應(ying)考慮在文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)活(huo)動(dong)中(zhong)(zhong)(zhong)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)生(sheng)(sheng)的(de)(de)(de)交(jiao)通運(yun)輸、零(ling)售、住宿等(deng)(deng)方(fang)面(mian)的(de)(de)(de)文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)間(jian)接(jie)(jie)消(xiao)費(fei)(fei)和(he)(he)(he)(he)間(jian)接(jie)(jie)活(huo)動(dong)，即文(wen)(wen)(wen)(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)(hua)間(jian)接(jie)(jie)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)品(pin)。

2.3文化衛星賬戶的整體框(kuang)架

中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)民(min)經濟(ji)核算體(ti)(ti)系(xi)(xi)是(shi)根據SNA（2008）編(bian)制(zhi)(zhi)的(de)(de)，它提供(gong)了一(yi)套相互關聯的(de)(de)賬(zhang)戶(hu)(hu)(hu)(hu)和(he)一(yi)套概(gai)念、定(ding)義、分(fen)(fen)類和(he)核算規則，用(yong)(yong)(yong)于編(bian)制(zhi)(zhi)和(he)整合經濟(ji)數據，以(yi)(yi)全面了解經濟(ji)及其運作方式(shi)。中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)民(min)經濟(ji)核算體(ti)(ti)系(xi)(xi)可用(yong)(yong)(yong)于按行業(ye)分(fen)(fen)析(xi)貨物和(he)服(fu)務(wu)(wu)的(de)(de)生產(chan)(chan)和(he)使用(yong)(yong)(yong)、生產(chan)(chan)中(zhong)(zhong)(zhong)(zhong)產(chan)(chan)生的(de)(de)收入以(yi)(yi)及家庭(ting)(ting)和(he)政府以(yi)(yi)及為家庭(ting)(ting)服(fu)務(wu)(wu)的(de)(de)非營(ying)利機構對(dui)(dui)貨物和(he)服(fu)務(wu)(wu)的(de)(de)需求。中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)文化(hua)(hua)(hua)(hua)(hua)衛(wei)星賬(zhang)戶(hu)(hu)(hu)(hu)本質上是(shi)對(dui)(dui)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)民(min)經濟(ji)核算體(ti)(ti)系(xi)(xi)中(zhong)(zhong)(zhong)(zhong)文化(hua)(hua)(hua)(hua)(hua)部分(fen)(fen)的(de)(de)詳細演繹，《文化(hua)(hua)(hua)(hua)(hua)及相關產(chan)(chan)業(ye)分(fen)(fen)類（2018）》為其提供(gong)了用(yong)(yong)(yong)于篩選與文化(hua)(hua)(hua)(hua)(hua)相關的(de)(de)經濟(ji)活動(dong)的(de)(de)概(gai)念、定(ding)義和(he)分(fen)(fen)類。圖1描(miao)述(shu)了中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)文化(hua)(hua)(hua)(hua)(hua)衛(wei)星賬(zhang)戶(hu)(hu)(hu)(hu)、《文化(hua)(hua)(hua)(hua)(hua)及相關產(chan)(chan)業(ye)分(fen)(fen)類（2018）》和(he)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)民(min)經濟(ji)核算體(ti)(ti)系(xi)(xi)之(zhi)間的(de)(de)關系(xi)(xi)。因此，在明(ming)確中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)文化(hua)(hua)(hua)(hua)(hua)衛(wei)星賬(zhang)戶(hu)(hu)(hu)(hu)框架圍繞的(de)(de)主要核算問(wen)題及相應設計思路，準確界定(ding)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)文化(hua)(hua)(hua)(hua)(hua)及相關產(chan)(chan)業(ye)，明(ming)確中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)國(guo)(guo)(guo)(guo)(guo)民(min)經濟(ji)核算體(ti)(ti)系(xi)(xi)、《文化(hua)(hua)(hua)(hua)(hua)及相關產(chan)(chan)業(ye)分(fen)(fen)類（2018）》和(he)中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)文化(hua)(hua)(hua)(hua)(hua)衛(wei)星賬(zhang)戶(hu)(hu)(hu)(hu)之(zhi)間關系(xi)(xi)的(de)(de)情況下，可以(yi)(yi)設計中(zhong)(zhong)(zhong)(zhong)國(guo)(guo)(guo)(guo)(guo)文化(hua)(hua)(hua)(hua)(hua)衛(wei)星賬(zhang)戶(hu)(hu)(hu)(hu)的(de)(de)編(bian)制(zhi)(zhi)框架，如圖2所(suo)示。

2.4中國文(wen)化衛星(xing)賬戶的核心表式(shi)

在上述產(chan)(chan)(chan)品(pin)(pin)分類(lei)和(he)產(chan)(chan)(chan)業分類(lei)研究的(de)基(ji)礎(chu)上，根據國(guo)民經濟核算理論，本(ben)文(wen)(wen)(wen)(wen)(wen)初步構建(jian)中(zhong)(zhong)(zhong)國(guo)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)衛星賬戶(hu)供(gong)給(gei)表(biao)。文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)衛星賬戶(hu)供(gong)給(gei)表(biao)主(zhu)欄的(de)產(chan)(chan)(chan)品(pin)(pin)部門主(zhu)要包括3類(lei)產(chan)(chan)(chan)品(pin)(pin)，供(gong)給(gei)表(biao)賓欄主(zhu)要包括文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)核心產(chan)(chan)(chan)業、文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)相關產(chan)(chan)(chan)業、文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)間接產(chan)(chan)(chan)業和(he)非(fei)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)產(chan)(chan)(chan)業。詳(xiang)見表(biao)3。中(zhong)(zhong)(zhong)國(guo)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)衛星賬戶(hu)使(shi)用(yong)表(biao)（見表(biao)4）中(zhong)(zhong)(zhong)主(zhu)欄的(de)產(chan)(chan)(chan)品(pin)(pin)分類(lei)和(he)賓欄的(de)產(chan)(chan)(chan)業分類(lei)與表(biao)3保持一致(zhi)。中(zhong)(zhong)(zhong)國(guo)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)衛星賬戶(hu)的(de)使(shi)用(yong)表(biao)反(fan)映了(le)各(ge)產(chan)(chan)(chan)業在生產(chan)(chan)(chan)過程中(zhong)(zhong)(zhong)對文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)產(chan)(chan)(chan)品(pin)(pin)和(he)非(fei)文(wen)(wen)(wen)(wen)(wen)化(hua)(hua)(hua)產(chan)(chan)(chan)品(pin)(pin)的(de)中(zhong)(zhong)(zhong)間投入(ru)及最(zui)終使(shi)用(yong)情況。

2.5文化產(chan)業就業核心(xin)表式

由于文(wen)化(hua)衛(wei)星(xing)賬戶突破了2008年(nian)(nian)國民經濟核算體系，因此分(fen)(fen)析文(wen)化(hua)領(ling)域(yu)的就業(ye)非常(chang)重要，有助于理解文(wen)化(hua)活動與就業(ye)之間的關系。具(ju)體情況如(ru)(ru)圖3所示(shi)(shi)。伊(yi)比利亞美洲(zhou)文(wen)化(hua)衛(wei)星(xing)賬戶按照文(wen)化(hua)經濟活動和(he)職業(ye)分(fen)(fen)類構建了勞(lao)動力供需平衡(heng)產出(chu)(chu)表，其(qi)中(zhong)包括志愿者或(huo)無償的勞(lao)動，如(ru)(ru)圖3所示(shi)(shi)，這部分(fen)(fen)內容超出(chu)(chu)了2008年(nian)(nian)國民經濟核算體系，但仍然(ran)存在于經濟社會當(dang)中(zhong)，并創造了相應的價值(zhi)。因此，在構建中(zhong)國文(wen)化(hua)衛(wei)星(xing)賬戶時，可(ke)參照伊(yi)比利亞美洲(zhou)文(wen)化(hua)衛(wei)星(xing)賬戶，構建按文(wen)化(hua)經濟活動和(he)職業(ye)分(fen)(fen)類的勞(lao)動力供需平衡(heng)產出(chu)(chu)表，如(ru)(ru)下頁(ye)表5所示(shi)(shi)。

3結束語

當前(qian)我(wo)(wo)國(guo)文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)的(de)(de)快速(su)發展與文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)統(tong)計(ji)體系(xi)(xi)亟須完善的(de)(de)現狀并(bing)存(cun)。針對文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)統(tong)計(ji)面臨的(de)(de)問(wen)題，積(ji)極探索中國(guo)文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)衛(wei)星(xing)賬(zhang)(zhang)戶編制方(fang)案(an)具有重要意(yi)義。本文(wen)(wen)(wen)(wen)嘗試構建了中國(guo)文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)衛(wei)星(xing)賬(zhang)(zhang)戶整(zheng)體框(kuang)架，編制了文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)供給表和(he)使(shi)用表，較為系(xi)(xi)統(tong)地(di)設(she)計(ji)了文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)就業(ye)(ye)核(he)心表式(shi)，以(yi)期更好(hao)地(di)適應文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)統(tong)計(ji)的(de)(de)迫切需(xu)要。由于各國(guo)統(tong)計(ji)基礎不同，其文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)統(tong)計(ji)范圍也不完全(quan)相同，加之存(cun)在(zai)衛(wei)星(xing)賬(zhang)(zhang)戶編制方(fang)法(fa)等方(fang)面的(de)(de)差(cha)異，一些(xie)國(guo)家和(he)組(zu)織編制的(de)(de)文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)衛(wei)星(xing)賬(zhang)(zhang)戶也存(cun)在(zai)較大的(de)(de)差(cha)異。我(wo)(wo)國(guo)在(zai)編制中國(guo)文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)衛(wei)星(xing)賬(zhang)(zhang)戶過(guo)程中需(xu)注意(yi)以(yi)下問(wen)題[5]：一是加強文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)相關部門合(he)作；二是文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)測度口徑的(de)(de)甄別；三是完善文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)產(chan)(chan)(chan)(chan)業(ye)(ye)分類體系(xi)(xi)；四(si)是加強文(wen)(wen)(wen)(wen)化(hua)(hua)(hua)(hua)創意(yi)產(chan)(chan)(chan)(chan)業(ye)(ye)新業(ye)(ye)態(tai)統(tong)計(ji)；五是網絡(luo)來源數據的(de)(de)拓展。

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作(zuo)者:陳亮 單(dan)位(wei):蘭州財(cai)經大學