误差与遗漏是指编制国际收支平衡表时，因资料不完整、统计时间和计价标准不一致以及货币换算等因素所造成的差错和遗漏，它是为使国际收支核算保持平衡而设置的平衡项目。根据复式记账原理，国际收支平衡表中的借贷双方应相互平衡，两者之差应该等于零。当贷方总计大于借方总计时，差额数列在“误差与遗漏”的借方，当借方总计大于贷方总计时，差额数则列在“误差与遗漏”的贷方。
其次对统计误差、资本外逃、热钱内流对净误差与遗漏的影响进行了分析，找出了它们之间的联系。
Secondly, the paper analyzes the influences of statistical error, capital flight and hot money inflow on net errors and omissions and finds out their interrelations.
本文首先分析了中国历年净误差与遗漏的状况，并和世界一些主要国家进行了对比，得出其走势异常的结论。
Firstly, the paper analyzes the status of China's net errors and omissions item over the calendar year and proves its exceptional trend after comparing with that of some major countries' in the world.
净误差与遗漏项目能够在一定程度上反映一国国际收支统计质量的高低，还能在一定程度上反映未被官方记录的资本流动规模。
The net errors and omissions item reflects not only the quality of balance of payments of one country, but also the amount of capital flow unrecorded officially to a certain degree.
应用推荐