@article{oai:stars.repo.nii.ac.jp:00004789,
 author = {桂, 昭政 and Katsura, Akimasa},
 issue = {2},
 journal = {桃山学院大学経済経営論集, ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW},
 month = {Feb},
 note = {SNA, ie, international authorized estimating method in national accounts, regards bank output as margin, ie , the difference between lending interest and deposit interest. But, bank margin, or bank lending interest is not produced by bank industry but is produced by other industry and is distributed to the bank industry. Therefore, bank margin is not bank output. As a result, bank output can not include bank margin, and bank industry profit becomes negative or deficit. So, SNA assume that bank produces bank own service equaling the bank margin. As a result of this assumption, bank output can include bank margin, bank industry profit becomes positive or surplus. SNA adopts this assumption and solves bank industry deficit profit. But by adopting this assumption, SNA has another contradiction, and has not been able to solve bank output measurement. In order to solve the bank output measurement, I think that it is important to know bank fundamental function and bank marketable output. Depending on financial theory based on most superior financial economic theorist Itiro KAWAI and economic theory based on most superior general economic theorist Kazuo TOUDA, I have recognized that bank fundamental function is not financial intermediation but credit creation that regards bank fundamental function as lending based on providing deposit liability, ie, checking account. Therefore, bank marketable output is not bank margin, ie, the difference between lending interest and deposit interest but lending service providing checking accounts to borrower, so bank output is the sum of marketable lending service fee that in real world is equal to all bank lending receipts. So the bank output figures in SNA and INPUT-OUTPUT TABLE should exchange bank margin figures for lending service fee, ie, all bank lending receipts., 12, KJ00006082540, 論文, Article},
 pages = {337--357},
 title = {ギンコウギョウ ノ サンシュツ セイサンガク ワ リザヤ リザヤ カ コクミン ケイザイ ケイサン ニオケル ギンコウギョウ ノ サンシュツ ソクテイホウ ノ シアン イチノセ アツシ キョウジュ タイニン キネンゴウ},
 volume = {51},
 year = {2010},
 yomi = {カツラ, アキマサ}
}