Improving the SNA Treatment of Multinational Enterprises
指出国民账户体系（SNA）基于居住地概念处理跨国企业可能导致扭曲，并提出双重列报框架，分别呈现经营实体和特殊目的实体的数据，以更清晰反映跨国企业的作用。
Core measures in the System of National Accounts ( SNA ) may reflect distortions based on the treatment of multinational enterprises (MNEs) under the residence concept, which is effectively a legal concept rather than an economic concept for special purpose entities that lack production. This paper suggests an improvement to the SNA treatment of MNEs by proposing an SNA framework that offers a dual presentation of measures on operating entities and measures on special purpose entities . A dual presentation adds information to better understand the role of MNEs and special purpose entities in national accounts. Nevertheless, the proposal also yields a meaningful departure from current SNA recommendations and current practice by statistical compilers, which requires careful consideration of practical matters before implementation is feasible.