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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">umovest</journal-id><journal-title-group><journal-title xml:lang="ru">Статистика и Экономика</journal-title><trans-title-group xml:lang="en"><trans-title>Statistics and Economics</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2500-3925</issn><publisher><publisher-name>Plekhanov Russian University of Economics</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.21686/2500-3925-2015-6-100-105</article-id><article-id custom-type="elpub" pub-id-type="custom">umovest-864</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>СТАТИСТИКА И МАТЕМАТИЧЕСКИЕ МЕТОДЫ В ЭКОНОМИКЕ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>STATISTICAL AND MATHEMATICAL METHODS  IN ECONOMICS</subject></subj-group></article-categories><title-group><article-title>МЕЖДУНАРОДНЫЕ СТАНДАРТЫ ПОСТРОЕНИЯ ОБЪЕДИНЕННОГО (ИНТЕГРИРОВАННОГО) С ФИНАНСОВЫМ СЧЕТОМ СЧЕТА ОПЕРАЦИЙ С КАПИТАЛОМ</article-title><trans-title-group xml:lang="en"><trans-title>INTERNATIONAL STANDARDS OF CONSTRUCTION OF THE COMBINED (INTEGRATED) WITH THE FINANCIAL ACCOUNT OF THE ACCOUNT OF OPERATIONS WITH CAPITAL</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Салин</surname><given-names>Виктор Николаевич</given-names></name><name name-style="western" xml:lang="en"><surname>Salin</surname><given-names>Viktor N.</given-names></name></name-alternatives><email xlink:type="simple">salvini@rambler.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Вахрамеева</surname><given-names>Марина Вениаминовна</given-names></name><name name-style="western" xml:lang="en"><surname>Vahrameeva</surname><given-names>Marina V.</given-names></name></name-alternatives><email xlink:type="simple">noemail@neicon.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Ситникова</surname><given-names>Оксана Юрьевна</given-names></name><name name-style="western" xml:lang="en"><surname>Sitnikova</surname><given-names>Oksana Yu.</given-names></name></name-alternatives><email xlink:type="simple">noemail@neicon.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Финансовый университет при Правительстве Российской Федерации</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Financial University under the Government of the Russian Federation</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2015</year></pub-date><pub-date pub-type="epub"><day>01</day><month>11</month><year>2015</year></pub-date><volume>0</volume><issue>6</issue><fpage>100</fpage><lpage>105</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Салин В.Н., Вахрамеева М.В., Ситникова О.Ю., 2016</copyright-statement><copyright-year>2016</copyright-year><copyright-holder xml:lang="ru">Салин В.Н., Вахрамеева М.В., Ситникова О.Ю.</copyright-holder><copyright-holder xml:lang="en">Salin V.N., Vahrameeva M.V., Sitnikova O.Y.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://statecon.rea.ru/jour/article/view/864">https://statecon.rea.ru/jour/article/view/864</self-uri><abstract><p>В статье рассмотрен международный опыт построения и использования объединенного (интегрированного) с финансовым счетом счета операций с капиталом для проведения детального анализа направления движения финансовых потоков, а также возможность его практического применения в российской статистической практике.</p></abstract><trans-abstract xml:lang="en"><p>The article examines the international experience of building and using the combined (integrated) with the financial account of the account of operations with capital to conduct a detailed analysis of the direction of movement of financial flows, and the possibility of its practical application in the Russian statistical practice.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>финансовый счет</kwd><kwd>счета накопления</kwd><kwd>объединенный (интегрированный) с финансовым счетом счет операций с капи талом</kwd><kwd>нефинансовые и финансовые активы</kwd><kwd>финансовые потоки</kwd><kwd>financial account</kwd><kwd>the accumulation account</kwd><kwd>the combined (integrated) with the financial account capital account transactions</kwd><kwd>non-financial and financial assets</kwd><kwd>financial flows</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Система национальных счетов 2008: Руководство - Нью-Йорк: Европейская комиссия, Международный валютный фонд, Организация 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