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Les comptables nationaux s'accordent entre eux. Modification de la comptabilité nationale en France

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  • Valérie Chauvin

Abstract

[eng] France has changed its national accounts, and their basis year is now 1995 instead of 1980. National accounts are regularly changed for two reasons. Firstly, the concepts used to compute the data become gradually inadequate. Measures must then evolve. Since the previous System of national accounts of the United Nations, accountants have made a tremendous effort of synthesis. National accounts are easier to compare across countries and to compare with international statistics. Secondly, changing the accounts means a deeper analysis of the economy at a certain time. From 1978 to 1999, French growth has not been changed on average. However, the contributions to this growth have changed : a lesser dynamism of consumption is compensated for by more dynamic investments and stocks. In the institutional sectors, non financial business have experienced the greatest change : their saving rate has been eut down.. JEL Code : M40 [fre] La France a modifié ses comptes nationaux, qui sont passés de la base 80 à la base 95. Les comptes nationaux sont remaniés régulièrement, pour deux raisons. En premier lieu, les concepts qui prévalent à l'élaboration des données perdent de leur pertinence avec le temps. Il faut donc faire évoluer les mesures. Depuis le précédent système de comptabilité nationale des Nations unies, les comptables ont réalisé un effort de synthèse pour améliorer la comparabilité des comptes nationaux entre différents pays, et avec les statistiques internationales. En second lieu, la révision des comptes est l'occasion d'étudier une économie plus à fond à une certaine date. Sur la longue période, le rythme de croissance moyen de la France n'a pas été affecté par ces nouvelles données. En revanche, cette croissance se répartit différemment, le moindre dynamisme de la consommation étant compensé par celui plus grand, des variations de stocks et de l'investissement. Pour les comptes d'agents, les ratios caractéristiques du compte des sociétés non financières ont été fortement modifiés; notamment, leur taux d'épargne a été réduit.

Suggested Citation

  • Valérie Chauvin, 2000. "Les comptables nationaux s'accordent entre eux. Modification de la comptabilité nationale en France," Revue de l'OFCE, Programme National Persée, vol. 72(1), pages 157-183.
    • Handle: RePEc:prs:rvofce:ofce_0751-6614_2000_num_72_1_1573
    DOI: 10.3406/ofce.2000.1573
    Note: DOI:10.3406/ofce.2000.1573
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    File URL: https://doi.org/10.3406/ofce.2000.1573
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    References listed on IDEAS

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    1. Hélène Baudchon & Valérie Chauvin, 1999. "Les cigales épargnent-elles ? Une comparaison des taux d'épargne français et américain," Revue de l'OFCE, Programme National Persée, vol. 68(1), pages 127-164.
    2. Virginie Madelin, 1999. "Les comptes des secteurs institutionnels : de la base 80 à la base 95," Économie et Statistique, Programme National Persée, vol. 321(1), pages 31-55.
    3. Jean-Pierre Berthier, 1999. "Les nouvelles évaluations de biens et services dans les comptes nationaux," Économie et Statistique, Programme National Persée, vol. 321(1), pages 7-29.
    4. Françoise Charpin, 1987. "Les défauts des comptes à prix constants," Revue de l'OFCE, Programme National Persée, vol. 20(1), pages 189-207.
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    Cited by:

    1. Valérie Chauvin & Mathieu Plane, 2001. "2000-2040 : population active et croissance," Revue de l'OFCE, Presses de Sciences-Po, vol. 79(4), pages 235-259.
    2. Damien Broussolle, 2015. "The Emerging New Concept of Services in the System of National Accounts and the Balance of Payments," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 61(3), pages 573-586, September.
    3. repec:hal:spmain:info:hdl:2441/2245 is not listed on IDEAS

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    More about this item

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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