国际收支平衡表概念简介

中華人民共和國

香港特別行政區　政府統計處Census and Statistics DepartmentHong Kong Special Administrative Region

國際收支平衡表概念簡介

A Brief Guide to Concepts of

Balance of Payments (BoP) Account什麼是國際收支平衡表?

What is BoP?

國際收支平衡表是有系統地載BoP is a statistical statement that錄，在指定期間內（通常一年或一systematically summarizes, for a季），一個經濟體系與世界各地的specific period (typically a year or各類經濟交易的統計表。國際貨幣quarter), the economic transactions ofan economy with the rest of the world.基金組織出版的國際收支平衡手The international statistical standard冊（最新為第五版），為編製這類for compiling such statistical statement統計表的國際統計標準。

is the Balance of Payments Manual(BPM) (the 5th edition being the latest)published by the InternationalMonetary Fund (IMF).

複式記帳制

Double-entry Accounting System編製國際收支平衡表須採用複式

Compilation of a BoP Account follows記帳制，當中所載的每項交易均由a double-entry accounting system相反符號而價值相等的兩項帳目where every external transaction is（貸方及借方）作記錄，用以反映presented by two entries, a credit and adebit, with exact equal values but in交易的提供方和接收方。例如一個opposite sign. The two BoP entries經濟體系的居民售貨物予非居民are used to denote the giving and（即出口）而收取外匯，該對外交receiving sides of external transactions.易所產生的兩項國際收支平衡帳For example, if a resident of aneconomy sells goods to a non-resident目為：貨物出口（貸方）及對非居(i.e. exports) and receives foreign民財務申索的增加（借方）。

currency in return, the two related BoPentries are: goods exported (a credit)and an increase in financial claim onnon-resident (a debit).

國際收支平衡表所採用的複式記The double-entry accounting帳核算常規摘要，見於第二頁表conventions used for compiling a BoP內:

page 2:

表：國際收支平衡表所採用的複式記帳核算常規Conventions

貸方

借方

Credit

Debit

貨物和服務的貨物和服務的Exports of goodsImports of goods出口

進口

and services

and services

從外地來的應收支付外地的應付Income receivableIncome payable收益

收益

from abroadabroad從外地來的轉移往外地的轉移Transfers fromTransfers toabroad

abroad

對外負債的增加對外負債的減少Increases in

Decreases in

external liabilitiesexternal liabilities對外資產的減少對外資產的增加Decreases inIncreases inexternal assets

external assets

原則上，所有貸方和借方帳目的淨In principle, the net sum of credit and總和應相等於零。但實際上，由於debit entries is zero. In practice, as資料須透過很多不同的來源搜the data are collected from many集，貸方和借方帳目之間可能基於sources, discrepancies between theentries may occur for various reasons.多種原因而出現差異，且某些交易Some transactions may even not be可能沒有準確地量度或甚至遺measured accurately or omitted.漏。為了令貸方和借方帳目的總和Equality between the sum of credit and相等，便須加進一個餘額項目，以debit entries is brought about by theinclusion of a balancing item which反映平衡表的淨誤差及遺漏。一個經濟體系的居民

Residents of an Economy

編製國際收支平衡表，正如編製其In compiling the BoP account, like in他各類國民經濟核算統計數字一the compilation of other national樣，必須界定誰屬一個經濟體系的accounts statistics, it is necessary to居民。實際上，一個經濟體系的居from non-residents. Practically民包括個人及機構。根據國際統計

speaking, residents of an economy