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MICRO‐MACRO LINK FOR GOVERNMENT
Author(s) -
Bloem Adriaan M.
Publication year - 1988
Publication title -
review of income and wealth
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.024
H-Index - 57
eISSN - 1475-4991
pISSN - 0034-6586
DOI - 10.1111/j.1475-4991.1988.tb00572.x
Subject(s) - macro , bookkeeping , relevance (law) , government (linguistics) , order (exchange) , national accounts , relation (database) , accounting , point (geometry) , link (geometry) , economics , econometrics , computer science , finance , political science , mathematics , data mining , computer network , linguistics , philosophy , geometry , law , programming language
In the Dutch statistics on government finance a micro/macro link is established. The paper describes why and how this has been done. It appears to be of relevance to the users of the statistics to present two different data sets: one according to an accounting/administrative point of view and one fitting in the National Accounts. The main features of the way in which these data sets are derived from the underlying bookkeeping documents are given and it is shown how they relate to the accounting and juridical structures of the various government agencies. It appears that in order to arrive at homogeneous data sets, adaptations are in order, mainly bearing on the entries; for the National Account data further transformations, relating to transactions as well as transactors, will appear necessary. It will be enunciated how the relation between these data sets is shown in the statistics on government finance and how, in the same course a micro/macro link is provided for.