现金比率法

现金比率法和潜在收入能力测算法是测算地下经济和公开经济中税收流失规模最常用的方法。

Cash ratio and potential revenue capacity is the most commonly used method of measuring it .

西方对非规范经济估测方法的研究，在20世纪60年代就开始了，如今已经提出了许多估测方法，如敏感性问题调查法、现金比率法、通货需求法等。

The western research on the method of measuring the scale of informal economy began at the sixties of the 20th century , and now proposed a lot of methods , such as cash ratio model , demand of currency method , etc.

我国非正规经济规模的定量估测&现金比率法的修正及实证分析

Quantitative estimation of irregular economy scale of China

对税收流失问题的研究，离不开对税收流失规模的把握。因此，文章紧接着介绍了两种具有代表性的税收流失规模测算方法&现金比率法和潜在税收测算法。

The study of tax losing depends on the information in size of tax losing , so I subsequently introduce two typical methods to estimate the size of tax losing .

首先介绍国际上常见的测算方法，并主要对现金比率法进行敏感度分析和修正，以找出最适合于我国的模型形式，并对我国地下经济规模进行测算。

At first , it recommends commonly used calculating methods of the underground economy in the world , and then the author revises the method of currency ration and makes empirical analysis and receives a good result .

准确地把握逃税规模是对选税的经济影响进行分析的前提和基础，本文运用现金比率法对我国自1985年到2002年地下经济规模和因地下经济导致的逃税规模进行了测算。

Accurate estimation of tax evasion size is a precondition and basis of analyzing its effects on economy . Employing the method of cash ratio , the paper estimates underground economy size and tax evasion size caused by underground economy from 1985 to 2002 in China .

在指出现有对地下经济规模进行测算的现金比率模型所存在的缺陷基础之上，对其进行了必要的修正，并采用修正后的现金比率法模型测算了1995~2003年我国的地下经济规模。

The limitation that exists in cash ratio model used to evaluate the underground economy scale is analyzed and necessary modification is made on the model .