| As a main entity in macroeconomic management and financial policy-making, government plays an important role in the national economic system. Scientific and effective calculating the government output is very important for the government to grasp the whole economic operation state and to formulate a reasonable economic adjustment policy. But the service which the government provides is non-market,and the special nature of the non-market service make the government service output difficult in accurate accounting, which not only affects the accurate estimate of government service, but also affects the comparison between different countries. Although scholars have made many efforts in the problem,a perfect and widely accepted accounting methods has not formed. The problem of calculating the government service output has not been effectively resolved.Based on the current accounting methods of general government service output, the paper compares and analyzes various methods, and then puts forward some improvement in the government service accounting method after drawing on the experience of scholars who are in the study of the government service output. The basic structure of the dissertation is as follows:The first chapter is the introduction. This section mainly expound the research background of this paper, the research status of government service definition, and the content and significance of this paper.The second chapter is a review of accounting the government service output. This part first expound the definition, the classification and characteristics of government services, and then described the accounting path and the existing problems of government service output.The third chapter is a comparison of the statistical methods of government service output.The first three sections is a introduction of the current government service accounting methods, including the investment substitution method, the growth rate index method, and the output indicator method. The fourth section compared and classified the three methods.The fourth chapter elaborated a new statistical method of government output. In this chapter,I put forward a new method of government service output development and life index adjustment method. Firstly, the feasibility of regional development and life index adjustment method is demonstrated and the content is detailed, and then the method is calculated, which were compared with the results of other productivity adjustment methods.The fifth chapter is summary and suggestion. This part summarized the contents of this paper, and put forward some suggestions for current Chinese government service statistical research.The main contribution of this paper can be summarized as follows:Firstly, government service output is non-market, so it is difficult to achieve the accurate measurement in various forms and different angles. Secondly, according to the accounting method angle, the paper made some classification of the existing methods and demonstrated the shortcomings of various methods.Further more,it also bring forward the’ easy to difficult step’ method in research and exploration.Finally,the paper put forward a new method of government service output-development and life index adjustment method and compared the calculating results with those of other productivity adjustment methods. |