2008年8月，我们承接了国家社科基金项目“中国住户生产核算的理论与方法研究”（项目号：08BTJ005）课题。经过三年的艰苦努力，终于如期完成研究任务，并得以免鉴定结项。

住户部门是重要的国民经济机构部门之一，其生产核算在国民经济核算体系中占有重要地位。但是，由于生产的特殊性质，住户生产还存在许多值得进一步深入研讨的问题，如住户核算数据采集、住户账户的编制、住户无偿服务生产、住户生产产品和服务价值的计量、住户未观测生产的核算等，其生产核算理论与方法也还未形成较为完整的科学体系。本项研究力图以联合国《国民经济核算体系》（SNA1993和SNA2008）为理论基础，对中国住户生产核算的理论与方法进行较全面深入系统的研究，将账户、矩阵、指标体系等进行有机整合，构建起中国的住户生产核算方法论体系，以丰富和完善中国国民经济核算体系。

课题研究的切入点是中国住户生产核算的理论基础、关键概念、重要范畴、核算原则；研究的核心内容是住户生产核算的方法，包括住户生产及延伸活动的账户、矩阵、指标体系等；构建的体系框架是：中国住户生产核算资料的收集→生产核算方法的设计→住户正规生产核算→住户无偿服务和未观测生产核算→住户生产效益与资源要素核算→住户生产综合核算与延伸核算→住户生产核算与国民经济核算体系（SNA）。我们认为，这些内容基本构成了中国住户生产核算的主体，形成了中国住户生产核算的较为完整的方法论体系。

研究过程中，课题组先后到国家统计局和一些省市的统计局进行调研，查阅分析中国统计报表，多次召开专家咨询会，了解中国住户生产核算的实践，努力保证研究成果的可行性和可操作性。其间，作为阶段性研究成果，课题负责人和成员先后在《中国社会科学》发表与课题相关的论文1篇，在International Journal of Intelligent Technologies and Applied Statistics发表论文1篇，在《统计研究》发表论文3篇，在《财经问题研究》等刊物发表论文7篇，其中1篇被Social Sciences in China、《新华文摘》转载，2篇被人大报刊复印资料转载，且1篇文章获国家统计局第10届全国统计科学优秀科研成果二等奖。

本书是课题的最终成果。写作分工是：第一、二、三、四、五章由李金华、韩中撰写，第六、八、九章由李金华、林玉伦撰写，第七章由李金华撰写，王青云、李苍舒分别参与了第一章和第五章的撰写。李金华负责全书总体框架设计，各章的修改定稿和全书统稿。

本书的出版得到了中国社会科学院文库出版基金的资助，中国社会科学院科研局经济学部韩朝华研究员、中国社会科学院数量经济与技术经济研究所科研处张杰副处长，责任编辑金弘为本书的出版做了大量的工作，给予了巨大支持，在此表示诚挚的谢意！

对中国住户生产核算的理论与方法进行系统研究是一个冷僻艰深的课题，可供借鉴的资料稀少，实践活动成果欠缺。因此，研究过程中许多难题的攻关完全依赖作者的独立思考和摸索。这一方面体现了本书的创新性，另一方面也说明了成果可能存在的缺憾或不妥，抑或讹谬之论。作者恳请专家和同行批评指正，以便进一步修正、完善。

李金华

2012年2月16日于中国社会科学院

In August 2008, we undertook the project "Research on the Theory and Method of Household Production Accounting in China" (Project No.: 08BTJ005) of the National Social Science Foundation of China. After three years of hard work, the research task was finally completed on schedule, and the identification was avoided. The household sector is one of the important sectors of national economic institutions, and its production accounting occupies an important position in the system of national accounts. However, due to the special nature of production, there are still many problems worthy of further in-depth study in household production, such as household accounting data collection, household account preparation, household free service production, household production of products and services value, household production without observation of production accounting, etc., and its production accounting theory and method have not yet formed a relatively complete scientific system. Based on the United Nations System of National Accounts (SNA1993 and SNA2008), this study attempts to conduct a more comprehensive and in-depth systematic study on the theory and methods of household production accounting in China, organically integrate accounts, matrices, index systems, etc., and build a methodological system of household production accounting in China, so as to enrich and improve China's national accounting system. The starting point of the research project is the theoretical basis, key concepts, important categories and accounting principles of household production accounting in China. The core content of the study is the method of household production accounting, including the accounts, matrices, index systems, etc. of household production and extended activities. The system framework constructed is: collection of household production accounting data in China→ design of production accounting methods→ household formal production accounting→ household gratuitous service and unobserved production accounting→ household production efficiency and resource factor accounting→ household production comprehensive accounting and extended accounting→ household production accounting and national accounting system (SNA). We believe that these contents basically constitute the main body of China's household production accounting, and form a relatively complete methodological system of China's household production accounting. During the research process, the research group successively went to the National Bureau of Statistics and some provincial and municipal statistical bureaus to conduct research, check and analyze China's statistical reports, held many expert consultation meetings, understood the practice of household production accounting in China, and strived to ensure the feasibility and operability of the research results. During this period, as a phased research result, the project leader and members have successively published 1 paper related to the topic in "Chinese Social Sciences", 1 paper in the International Journal of Intelligent Technologies and Applied Statistics, 3 papers in "Statistical Research", and 7 papers in "Research on Financial Issues" and other journals, of which 1 was Social Sciences in China, "Xinhua Digest" reprinted, 2 articles were reprinted by NPC newspapers and periodicals, and 1 article won the second prize of the 10th National Statistical Science Outstanding Scientific Research Achievement of the National Bureau of Statistics. This book is the final result of the topic. The division of labor is: chapters 1, 2, 3, 4 and 5 are written by Li Jinhua and Han Zhong, chapters 6, 8 and 9 are written by Li Jinhua and Lin Yulun, and the seventh chapter is written by Li Jinhua, and Wang Qingyun and Li Cangshu participated in the writing of chapters 1 and 5 respectively. Li Jinhua is responsible for the overall framework design of the book, the revision and finalization of each chapter and the overall draft of the book. Han Chaohua, researcher of the Department of Economics of the Scientific Research Bureau of the Chinese Academy of Social Sciences, Zhang Jie, deputy director of the Scientific Research Division of the Institute of Quantitative and Technical Economics of the Chinese Academy of Social Sciences, and Jin Hong, the responsible editor, have done a lot of work and given great support for the publication of this book, and I would like to express my sincere thanks! Systematic research on the theory and methods of household production accounting in China is a cold and difficult topic, with few materials to learn from, and lack of practical results. Therefore, the tackling of many difficult problems in the research process completely depends on the independent thinking and exploration of the author. On the one hand, this reflects the novelty of this book, and on the other hand, it also shows the possible shortcomings or inadequacies of the results, or the fallacies. The author implores experts and peers to criticize and correct them in order to further revise and improve. Li Jinhua at the Chinese Academy of Social Sciences on February 16, 2012（AI翻译）