Analysis On The Accounting Of Market-oriented Housework In China

With the aging of the population and the improvement of women's employment status,the socialization trend of housework is becoming more and more obvious.In particular,market-oriented domestic labor has become a more common and widely involved economic form in China's rapid urbanization process.Due to the heterogeneity of labor and the characteristics of subject diversification,the corresponding accounting of the government also poses a huge challenge.Therefore,this paper explores the issue of market-based household labor accounting,with a view to providing relevant recommendations for the government statistics department.In view of the relatively new concept of market-oriented housework,this paper draws on the related research of housework socialization,according to the analysis framework of the Trinity,closely combines economic theory,international standards,foreign statistical practices and domestic reality,and through surveys and visits to various statistical departments of the XX District Government Center in Chengdu,in-depth analysis of the status quo of China's market-based household labor accounting,finds a series of problems in the accounting process,and proposes corresponding treatment methods and countermeasures.Specifically,first of all,by combing the current academic research on housework,analyze the development and changes of housework.Secondly,combining the domestic actual situation and the survey results,it analyzes the current situation of market-based household labor accounting and the three aspects of accounting scope,accounting methods and statistical investigations brought to China,and then discusses the three major challenges: This paper mainly defines the market-based housework through the related research on the connotation and characteristics of housework and the socialization of housework,and analyzes the boundary with the actual situation in China,and obtains the judgment process and accounting scope of market-oriented housework.According to the classification of accounting subjects and objects,a market-based household labor statistics classification system is constructed.For the accounting method,this paper mainly discusses the physical quantity and value accounting of market-based household labor,and also according to different types of market-oriented household chores.Labor has compiled production accounts and established a total accounting framework for market-based household labor.For statistical surveys,the sources of market-based household labor accounting data in different forms are first analyzed,and then the existing problems are proposed based on the current situation of the survey..Through the discussion of the three aspects of accounting scope,accounting methods and statistical investigation,the corresponding conclusions of market-based household labor accounting are obtained.Finally,the issue of improving the market-based household labor accounting system was improved,and policy recommendations were made to relevant statistical departments.Through the analysis of the three challenges of market-based household labor accounting scope,accounting methods and statistical surveys,the following main conclusions are obtained: First,for market-oriented domestic labor with diverse performance and complex connotation,according to market characteristics and housework society The manifestation of the market gives the connotation of market-oriented housework: hiring non-family workers to the home to replace the housework done by family members at a price of significant economic significance.In addition,according to the given connotation,the boundary of market-oriented housework is determined,and the scope of accounting is obtained,and a multi-level market-based household labor statistics classification system is constructed,and a total accounting framework for market-based housework is established.Secondly,through theoretical and practical methods,combined with the results of the survey,we have in-depth understanding of the problems in the market-based household labor practice statistics,put forward a more practical treatment method to deal with the three major challenges,and put forward policy recommendations in a targeted manner..For the government statistics department,on the one hand,it is necessary to refine the classification of family services,improve the statistical classification system of market-based domestic work,improve the accounting methods,improve the content and methods of investigation,and form an investigation system based on household surveys and supplemented by enterprise surveys..On the other hand,appropriate policies and regulations should be introduced,tax policies should be improved,and individual entrepreneurs who support market-oriented domestic labor should be encouraged to increase opportunities for employment.This article has some improvements over the previous research,mainly reflected in the following three aspects:First,for the concept of novel market-based domestic labor,based on the research of domestic labor socialization and unpaid housework,there are some hot researches,from the perspective of national economic accounting,a more in-depth analysis,and put forward a more accurate understanding of the meaning and The border is cleared.Secondly,it systematically explores the methodology framework of market-based household labor accounting,which is mainly reflected in the selection of major statistical classifications and the construction of aggregate synthesis framework.Thirdly,in order to closely link the actual statistics of our government,in addition to relying on existing accounting standards,it also conducted on-the-spot investigations on the XX district of Chengdu,which made a clearer understanding of the accounting status of market-based domestic labor,and proposed more practical policy recommendations.Because the concept of market-oriented housework is relatively new and direct research is rare,the discussion of connotation and boundary has certain difficulties.Moreover,the variety of housework itself is complicated.Therefore,the statistical classification of market-based housework may not be comprehensive enough.In addition,for the preparation of market-based household labor accounting accounts,only the accounting of market-based household labor is discussed in terms of production,and the production accounts are compiled,but other aspects of economic activities,such as income,distribution,consumption,etc.,are not considered.Accounting account preparation.Therefore,the accounting of market-oriented housework is only an exploratory study,and further improvement is needed in specific practice.