统计研究

随着金融业的快速发展，新的金融现象不断涌现，金融核算理论方法研究取得新进展，亟需国民账户体系跟进金融业发展。联合国于2020年正式启动对SNA2008的修订工作，2025年3月第56届联合国统计委员会会议正式审议通过新版国民账户体系（SNA2025），其中对金融核算的发展与完善是本轮修订的重要内容之一。本文系统梳理近10余年金融核算与金融业的演化历程与发展脉络，明晰金融核算修订的背景，从金融分类的修订、金融工具与金融交易的修订以及金融新兴问题核算的增补三个方面总结和分析SNA2025对金融核算的修订内容，并提出对我国金融核算的改革建议，以期为完善与补充我国金融核算方法提供参考，助力突破金融核算的时代难题。

With the rapid development of the financial industry, new financial phenomena are emerging, and research on financial accounting theory and methods has made new progress. It is urgent for the system of national accounts to keep up with the development of financial industry. The United Nations officially launched the revision of SNA2008 in 2020. In March 2025, the 56th Session of the United Nations Statistical Commission officially approved the new version of the System of National Accounts (SNA2025), in which the development and improvement of financial accounting is one of the important contents of this revision. This article systematically reviews the evolution and development of financial accounting and the financial industry over the past decade or so, clarifying the background of the revision of financial accounting. Then, it summarizes and analyzes the revised content of financial accounting in SNA2025 from three aspects: the revision of financial classification, the revision of financial instruments and financial transactions, and the supplementation of accounting for emerging financial issues. Finally, it puts forward suggestions for the reform of China's financial accounting, with the aim of providing references for improving and supplementing financial accounting in China's national economic accounting and helping to solve the contemporary challenges in financial accounting.