Analyzing structural changes in standard of NAS-2008 in globalization period
Маткаримова И. А., Гойипназаров Б. К. Analyzing structural changes in standard of NAS-2008 in globalization period // Молодой ученый. 2016. №3. С. 562-564.
Integration of Uzbekistan into world economy, modernization of economy and strengthening of diversification processes requires development of national accounting system which is being used in the our republic nowadays to the level that meets world standards. About this case President of Republic of Uzbekistan I. A. Karimov stated “Designing and implementing single statistics methodology and system of indicators which are scientifically proved, fit main models of market economy, ensure creation of national accounts and also fit world standards are one of the main tasks.” 
Relevance. Changes have taken place in connection with the globalization of the world economy, ecological processes, social conditions in the world led to the need for improvement of the system of national accounts, to better statistical monitoring of the complex processes that occur in the economies of the world community.
Update SNA is a time-consuming process, which involved professional statisticians and scientists from around the world. Changes made to the SNA 2008 is based on a careful study of the processes that occur during the development of the economies of the world community. Processes such as the globalization of the economy, environmental and social problems. In order to maintain international comparability it is necessary to take into account the possibility of their implementation in all countries irrespective of the level of development and geographical location.
The objectives of the study. Describe the major changes in the system of national accounts and their impact on the formation of the macro.
SNA 2008 are primarily aimed at improving the coverage and improve the quality of estimates of GDP and its growth rate.
The most significant are the costs of research and development and weapons. Since in connection with these changes significantly altered the calculations the volume and structure of GDP.
The issue of research activities include research and development, produced by orders from the outside and in-house, both market and non-market producers.
If we take a look at the history of emergence of national accounts, NAS economy appeared in developed capitalistic countries which are based on market economies. NAS started developing in 30s of 21st century in today’s developed countries. In 1934 leading English economist S.Kuznets calculated national income of the country for the period of (1929–1934).
The term “National accounts” was initially implemented by Dutch economist Edwarb van Cliff in 1946 in the article called “About Dutch national accounts” which was published in “De Economist” [6, p.148].
The first internationally recognized standard was the SNA 1953. Subsequently, it was updated in 1968, 1993 and 2008.
Copy of NAS-1953 was the original standard that was recognized internationally. Then in 1968 and 1993 it was updated. After NAS was totally renewed UN statistics office decided to introduce small but partial renewals, but this decision didn’t work and that’s why there was necessity for a big renewal.
According to the principles of the SNA 1993 research and development being undertaken in order to increase efficiency or productivity, or to obtain other benefits in the future, and research and development were seen as part of intermediate consumption. At the same time it advised not to consider them as supporting activities, and whenever possible to allocate a separate institution as a secondary activity.
Since SNA 1993 use of the issue of research activities is recognized as an intermediate consumption, there has been an underestimation of GDP. Accordingly, despite the fact that the results of research activities (the supply of knowledge) is the essential foundation for future economic growth, they are not considered as gross fixed capital as assets in the balance sheet of assets and liabilities, and therefore net worth of the country in result underestimated.
In NAS of 1993 weapons to attack and their delivery means, despite service due date, they will not be included in composition of capital fund, and their costs are expressed in accounts of state administration sector.
This necessity has arisen during recent 15 years because of huge changes related with the increase of the role of information and communication technologies in production processes in the economy, increase of the role of services of non-financial instruments, globalization of national economic systems and social reforms.
Replacement process of NAS of 1993 ended at the end of March 2003, its replaced version was accepted by UN statistics office. It was called “NAS-228”.
Changes in standards of NAS 2008 almost cover all sections, but they are all gathered in sections related to nonfinancial instruments, financial services and means, balance of payment, public management sector and government sector. In other words, a lot of recommendations are related to operations and economic entities that describe increase of interest of innovations in financial means in means of riches and also increase in of interest in debt of private government sector. Realization of some recommendations bring to changes of main means such as GRP and saving in the system because of changes that show some features of accumulation, consumption, production. Other recommendations are not related with main means, but terms and definitions are developed and defined.
Even though most counties are not going to realize these recommendations immediately, we believe that it would be useful if countries had imagination about how do changes in NAS of 2008 look and what effects do these consequences have on national accounts.
In terms of their impact on structure and volume from the usage of GDP for CIS countries changes in expenditure on buying weapons and scientific research activity are considered as most important.
In NAS of 2008 approach to the expression of implementation of scientific research activity results has changed. Their costs are expressed as gross fond of main capital just like buildings, instruments, equipments, software and other costs, because they may be used many times during production process. In assets and liabilities balance there is a separate position (“researches and workings”) assigned for them in composition of main funds.
In the SNA 2008 introduced changes in the definition of the cost of transfer of ownership. All costs associated with the acquisition and disposal of assets are referred to costs associated with the transfer of ownership. Costs associated with the transfer of property rights consist of the following items:
a. All professional fees or commissions, the costs of which are as a unit, the acquired assets and units, realizing assets; These include legal fees, architects, surveyors, engineers, and commissions real estate agents and auctioneers;
b. any trade and transport costs, specified separately in the invoice presented to the buyer;
c. all taxes payable by the unit acquiring the asset in connection with the transfer of ownership of the asset;
d. any tax payable in connection with the disposal of an asset;
e. any costs related to the delivery, installation or removal are not included in the price of the asset acquired or disposed of; and
f. any final expenses incurred at the end of life of the asset, for example, required to ensure the safety of the construction or restoration of the environment where the asset was located, (1).
New features of the SNA 2008 will increase the analytical value of a number of important indicators of the SNA. However, in practice it will require solving a number of problems related to obtaining background information and the lack of methodological tools.
One of the important methodological and informational problems in the work of statisticians many countries is the issue of coverage of all economic activities within the production boundary of the SNA, which is closely linked with the assessment of «non-observed economy», including:
shadow (underground, black, shadow) of the enterprise;
informal activities of households.
Taking into consideration increasing importance of above mentioned operations, its considered appropriate to mention realization of given recommendations concerning products and services account, production account, capital with operations account and other accounts.
In conclusion, we can say that SNA performs an essential function which provides an information basis for making decisions in the formulation of macroeconomic policy both in individual countries and in general in the world community.
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