Balance of Payment Statistics (April 2021 Edition)

The Balance of Payments Statistics (BOPS) provides a framework that is applicable for a range of economies, from the smallest and least-developed economies to the more advanced and complex economies. As a result, it is recognized that some items may not be relevant in all cases. The balance of payments is a statistical statement that summarizes transactions between residents and non-residents during a period. It consists of the goods and services account, the primary income account, the secondary income account, the capital account, and the financial account. Under the double-entry accounting system that underlies the balance of payments, each transaction is recorded as consisting of two entries and the sum of the credit entries and the sum of the debit entries are the same.

国际收支统计（Balance of Payments Statistics, BOPS）构建了一套适配多类经济体的统计框架，覆盖范围从规模最小、最不发达的经济体，直至更为先进复杂的各类经济体。由此可见，部分统计项目并非在所有场景下均具备适用性。国际收支是一段特定时期内居民与非居民之间各类交易的汇总统计报表，其组成包括货物和服务账户、初次收入账户、二次收入账户、资本账户以及金融账户。在支撑国际收支统计的复式记账核算体系下，每一笔交易均以两项分录进行记录，且贷方分录总额与借方分录总额完全相等。