Page 287 - Special Topic Session (STS) - Volume 4

STS587 Shujian X. et al.
Manufacturing Services" in CPC 2.1, and the other six types of ICT services have
no corresponding Product Categories.

(3) Free digital services
The free digital services in the framework of China's digital economy
satellite account are mainly provided by “other digital enterprises” in the
digital industry, and the basic principles are not repeated here.

(4) Non-digital products
On the basis of digital products, the China Digital Economy Satellite
Account can refer to the recommendations of the OECD study to select typical
digital products to focus on their integration with digital technologies,
including: accommodation services; food and beverage service activities; land
transportation services; Travel agencies, travel accommodation services and
other related activities; advertising and market research services; education
services; film video and television programming services; financial and
insurance services; gambling and gaming activities; retail trade.

4. Discussion and Conclusion
(1) Forming a systematic accounting system for China's digital economy
satellite accounts
This paper points out the limitations of China's current digital economy
accounting such as unclear concepts, narrow calibre and lack of
comprehensive systems. Based on this, it proposes the design of China's
digital economy satellite account framework, and proposes to continue to
track international systems for accounting in the future. For the framework
design of satellite accounts, the OECD's proposed digital economy satellite
account framework has been widely recognized by the United Nations
National Accounts Working Group (ISWGNA) Expert Advisory Group (AEG)
and is expected to be based on this in the near future. In the OECD countries,
the US Bureau of Economic Analysis (BEA) has clearly proposed the ultimate
goal of building a digital economy satellite account, and has carried out
different stages of empirical measurement and theoretical research. Among
Asian countries, Malaysia is already constructing a digital economy satellite
account.
These international frontier researches have not only laid an important
foundation for the further improvement of the national economic accounting
system, but also provided powerful guidance for the systematic accounting of
China's digital economy and provided effective assistance for the
development of China's digital economic accounting. In the future research on
digital economic accounting methods, China should learn from others, broadly
absorb the experience of digital economic practice in various countries, and
closely combine the needs of China's economic development, give priority to

276 | I S I W S C 2 0 1 9