A Balanced System of U.S. Industry Accounts and Distribution of the Aggregate Statistical Discrepancy by Industry
提出广义最小二乘法，系统整合初始数据可靠性信息，用于协调美国1997年投入产出与GDP产业账户，将总量统计差异按产业初始估计的相对可靠性分配，验证了该方法在大规模账户协调中的可行性。
This article describes and illustrates a generalized least squares (GLS) method that systematically incorporates all available information on the reliability of initial data in the reconciliation of a large disaggregated system of national accounts. The GLS method is applied to reconciling the 1997 U.S. Input-Output and Gross Domestic Product (GDP)-by-industry accounts with benchmarked GDP estimated from expenditures. The GLS procedure produced a balanced system of industry accounts and distributed the aggregate statistical discrepancy by industry according to the estimated relative reliabilities of initial estimates. The study demonstrates the empirical feasibility and computational efficiency of the GLS method for large accounts reconciliation.