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L'Experience Française De Comptabilite Patrimoniale

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  • Alain Benedetti
  • Georges Consolo
  • Annie et Fouquet

Abstract

This article presents the results of the first French efforts to assemble information on the assets and liabilities of the different economic agents. The estimates cover the five‐year period 1972–76, with complete balance sheets for the end of 1971, 1972, and 1976. The experimental efforts showed that estimation was feasible. It was possible to bring together the varied, often dispersed, and rarely consistent existing information into an integrated body of aggregates adapted to macroeconomic analysis. The report stresses the importance of articulating the wealth accounts logically with the flow accounts, into a complete, closed, and consistent whole in which the theoretical objectives are well specified. It also points out the limitations of the approach, stemming primarily from the state of the basic statistics relating to wealth.

Suggested Citation

  • Alain Benedetti & Georges Consolo & Annie et Fouquet, 1981. "L'Experience Française De Comptabilite Patrimoniale," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 27(3), pages 265-297, September.
    • Handle: RePEc:bla:revinw:v:27:y:1981:i:3:p:265-297
    DOI: 10.1111/j.1475-4991.1981.tb00228.x
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