@article{oai:stars.repo.nii.ac.jp:00004829,
 author = {桂, 昭政 and Katsura, Akimasa},
 issue = {4},
 journal = {桃山学院大学経済経営論集, ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW},
 month = {Mar},
 note = {SNA's bank output measurement depends on interest margin, i.e. the difference between lending interest and deposit interest. But interest margin does not correspond to the market transaction. Therefore SNA exercises bank output measurement through imputation that assume marketable bank output. By employing imputation, SNA's bank output measurement method has continually changed. For example, 53SNA estimated bank output through imputed interest, 68SNA estimated it through imputed bank service, 93SNA estimated it through FISIM. I think that confusion in SNA bank output measurement is due to the consideration that regards bank output value as interest margin based on financial intermediation function. So I think that it is important to consider bank fundamental function theoretically and bank marketable output. Recently I examined the former, i.e. bank fundamental function theoretically through my university paper (ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW) and concluded that bank fundamental function is not financial intermediation but credit creation that is the lending that provides borrower to guarantee the payment through the checking account and that it is mistake for SNA to regard bank output as interest margin based on financial intermediation. In this paper I examined the latter, i.e. what is bank's marketable output. This examination makes up the defect of my former paper. Bank industry or generally industry itself produces output, i.e. goods and services through the combination of labor and capital or asset, therefore bank output does not correspond to interest but to goods and services. Because bank provides borrower to guarantee the payment through checking account, it is able to understand that bank sells the service to guarantee the payment to the borrower. After above examination, I concluded that bank output is receipt for the lending service that provides the borrower to guarantee the payment through the checking account., 4, KJ00006953739, 論文, Article},
 pages = {79--104},
 title = {ギンコウギョウ ノ サンシュツ セイサンガク ワ カシツケ サービス リョウ デアル 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 2 カン},
 volume = {52},
 year = {2011},
 yomi = {カツラ, アキマサ}
}