@article{oai:stars.repo.nii.ac.jp:00004586,
 author = {桂, 昭政 and Katsura, Akimasa},
 issue = {3},
 journal = {桃山学院大学経済経営論集, ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW},
 month = {Dec},
 note = {At the present time prevailing global market economy, there is a growing interest about pension and insurance transaction as safety net. With growing interest about pension and insurance, I think that national accounts (including SNA), especially core accounts should be based on actual transaction approach that equals Ruggles transactor-transaction principle, that is, it records straightforwardly transaction without imputation and rerouting as it occurs, because national accounts user can understand data as it is, or national accounts user wish to understand data as it is.    From the point of view of actual transaction approach, I conclude that comparing with 93SNA, national accounts has to equip the following contents with respect to pension and insurance transaction. Firstly, as criterion to divide pension, insurance transaction to be financial or transfer, self-decision making without intervention of third party principle should be employed in exchange for contribution-benefit principle in 93SNA. And, moreover, whether requited transaction or unrequited transaction is also taken into consideration. In addition to above things, household financial asset in the pension and insurance transaction should not be measured by the insured equity , that is, net premium minus claims, but should be measured by the cash surrender value. Secondly, taking account of actual transaction approach, imputation and rerouting should not be applyed to the pension and insurance transaction in national accounts. For example, as to social security, pension fund etc, the employer contribution is abolished to reroute to the employee income, and as to life insurance, pension fund etc, property income brought by net premium is accumulated to the insurace company, and is not imputed to household secter., 9, KJ00000154999, 論文, Article},
 pages = {209--235},
 title = {93SNA ト セーフティ ネット コクミン ケイザイ ケイサン ニオケル ネンキン ホケン ノ トリアツカイ ノ ケントウ ソ ヨンダル キョウジュ タイニンキネンゴウ},
 volume = {44},
 year = {2002},
 yomi = {カツラ, アキマサ}
}