The Illusory Nature of Balance Sheets in Agricultural Economic Statistics: A Note
指出农业经济统计中传统资产负债表基于虚构统计单元和任意资产界定，其人为性削弱了有效性，并探讨基于真实机构单位编制资产负债表的意义。
Balance sheets are potentially important when monitoring the economic situation of agriculture. As conventionally drawn up, they relate to fictional statistical units and require arbitrary decisions about what constitutes agricultural assets and liabilities. This artificiality undermines their validity. The implications of basing balance sheets on real institutional units are discussed.