国家包容账户手册：代际经济中社会群体差异的测量与分析y

NationalInclusionAccounts

ManualMeasuringandAnalysingSocialGroupDifferencesintheGenerationalEconomySuggestedcitationUnited

Nations(2026).National

Inclusion

Accounts:

Measuring

and

Analysing

Social

Group

Differences

in

theGenerationalEconomy.NewYork:United

Nations.Thisreportisavailableinelectronic

formaton

theDivision’s

websiteat

.For

furtherinformation

aboutthis

report,please

contactthe

Office

ofthe

Director,Population

Division,

Department

of

Economic

and

SocialAffairs,United

Nations,NewYork,10017,USA,or

byemailat

population@un.org.United

Nations

PublicationSales

No.:E.26.XVI.1ISBN:9789211575873eISBN:9789211546453Copyright©United

Nations,2026.Figures

and

tables

in

this

publication

can

be

reproduced

without

prior

permission

under

a

Creative

Commons

license(CC

BY3.0

IGO),http://creativecommons.org/licenses/by/3.0/igo/.II

United

Nations

Department

of

Economic

and

Social

Affairs

•Population

DivisionUnited

Nations

Departmentof

EconomicandSocialAffairs,

Population

DivisionThe

Department

of

Economic

and

SocialAffairs

ofthe

United

Nations

Secretariat

is

avital

interface

between

globalpolicies

in

the

economic,social

and

environmental

spheres

and

national

action.

The

Department

works

in

three

maininterlinked

areas:(i)

it

compiles,generates

and

analyses

a

wide

range

of

economic,social

and

environmental

dataand

information

on

which

States

Members

of

the

United

Nations

draw

to

review

common

problems

and

take

stock

of

policy

options;(ii)it

facilitates

the

negotiations

of

Member

States

in

many

intergovernmental

bodies

on

joint

coursesof

action

to

address

ongoing

or

emerging

global

challenges;

and

(iii)

it

advises

interested

Governments

on

the

waysand

means

of

translating

policy

frameworks

developed

in

United

Nations

conferences

and

summits

into

programmes

atthecountry

leveland,throughtechnicalassistance,helps

build

nationalcapacities.The

Population

Division

of

the

Department

of

Economic

and

Social

Affairs

provides

the

international

community

withtimely

and

accessible

population

data

and

analysis

of

population

trends

and

development

outcomes

for

all

countriesand

areas

of

the

world.To

this

end,the

Division

undertakes

regular

studies

of

population

size

and

characteristicsand

of

all

three

components

of

population

change(fertility,mortality

and

migration).Founded

in

1946,

the

PopulationDivisionprovidessubstantivesupportonpopulationanddevelopmentissuestotheUnitedNationsGeneral

Assembly,theEconomicandSocialCouncilandtheCommissiononPopulationand

Development.Italso

leads

or

participates

invarious

interagency

coordination

mechanisms

of

the

United

Nations

system.

The

work

of

the

Division

also

contributestostrengtheningthe

capacityof

Member

Statesto

monitor

populationtrends

and

to

address

current

and

emerging

population

issues.NationalTransferAccountsThe

goal

of

the

National

Transfer

Accounts

(NTA)

project

is

to

improve

understanding

of

how

population

growth

and

changing

population

agestructureinfluenceeconomicgrowth,genderandgenerationalequity,

publicfinances,andother

importantfeatures

of

the

macroeconomy.

Research

teams

in

more

than

100

countries

are

constructing

accountsmeasuring

how

people

at

each

age

produce,

consume,

share

resources,and

save

for

the

future.These

accounts

complement

the

UN

System

ofNational

Accounts,

population

data,

and

other

important

economic

anddemographic

indicators.TheNTAlogorepresentsthegeneralshapeofconsumptionandproduction

age

profiles,

highlighting

the

lifecycle

deficits

and

surpluses

thatconsequentlyhelptounderstandintergenerationalflowsof

resources

and

how

changing

population

age

structure

influences

economic

growth,

genderandgenerational

equity.ForewordDemographic

shifts

are

reshaping

economies

and

societies

across

the

world.

In

some

countries,the

share

of

thepopulation

inthe

working

ages

is

growing,offering

a

window

of

opportunityfor

accelerated

economic

growth

per

capita,the

so-called

“demographic

dividend”.Achieving

this,

however,

requires

that

appropriate

investments

and

policies

be

implemented,

enabling

people

to

be

healthy,

educated

and

productively

employed.

In

other

countries,rapid

population

ageing

is

placing

new

demands

on

families,markets

and

public

institutions.In

both

situations,

thesechanges

do

not

affect

everyone

inthe

sameway,with

economic

circumstancesvaryingwidely

across

generationsand

among

people

of

the

same

age.NationalTransferAccounts

have

helped

make

these

dynamics

visible.They

show

how

people

produce,

consume,share

resources

and

save

at

different

stages

of

life.The

National

Inclusion

Accounts

methodology

presented

in

thisNationalInclusion

AccountsManual:Measuringand

AnalysingSocialGroupDifferences

inthe

Generational

Economyprovides

a

way

to

take

this

work

further

by

examining

how

economic

flows

vary

not

only

by

age

but

also

by

education,income,

family

and

household

type,place

of

residence,migration

status

and

other

characteristics

relevant

to

nationalcircumstances.By

doing

so,analysts

gain

the

ability

to

reveal

inequalities

that

national

averages

alone

may

conceal.This

work

is

especially

timely.Through

the

Pact

for

the

Future

and

its

Declaration

on

Future

Generations,

United

Nations

Member

States

have

committedto

promoting

intergenerational

solidarity,justice

and

equity

and

calledfor

long-termand

intergenerationalthinkingto

besystematicallyembedded

indecision-making,supported

by

science,

data

and

statistics.Similarly,the

2030Agenda

for

Sustainable

Development

pledges

to

leave

no

one

behind

and

toreachthosefurthest

behindfirst.

By

examining

differences

across

generations

andwithin

them,

National

Inclusion

Accountscan

provideevidencetosupportallofthese

commitments.The

methodology

presented

in

this

manual

can

help

policymakers

see

whether

public

programmes

are

reaching

thepeople

they

intend

to

serve.

It

can

show

how

education,

healthcare,

pensions

and

other

forms

of

social

protectionare

distributed

across

age

and

socioeconomic

groups,

and

it

can

reveal

how

consumption

is

financed

throughlabour

income,

public

and

private

transfers

and

assets.Through

the

analysis

of

family

arrangements,

educationalattainment

and

income

alongside

age,the

manual

provides

tools

to

identify

persistent

disadvantages

and

to

assesswhether

policies

reduceor

reinforce

inequality.National

Inclusion

Accounts

are

expected

to

be

useful

for

strengthening

long-term

planning,as

the

methodology

inthis

manual

brings

together

national

accounts,population

data,household

surveys

and

administrative

records.It

can

be

used

to

examine,for

example,how

changes

in

population

age

structures

and

educational

attainment

may

affectfuture

labour

income,economicgrowth,demographicdividendsandthe

fiscal

sustainability

of

public

programmes.

This

type

of

analysis

can

help

countries

better

understand

how

investments

and

policy

choices

made

today

mayshape

economic

capacity

and

public

finances

in

the

years

ahead.I

encourage

national

statistical

offices,

researchers

and

policymakersto

apply

andfurther

developthe

approachespresented

in

this

manual,

in

accordance

with

national

priorities

and

available

data.

Extending

National

TransferAccountsto

include

relevant

social

and

economic

characteristics

can

strengthenthe

evidence

usedto

understanddemographic

change,

monitorinequality

and

assesspublicpolicy.

Bymaking

visiblehowresources

andresponsibilitiesare

distributed

across

ages

and

social

groups,

National

Inclusion

Accounts

can

support

more

comprehensive

andequitable

policymakingfor

presentandfuturegenerations.United

Nations

Department

of

Economic

and

Social

Affairs

•Population

Division

IIILiJunhuaUnder-Secretary-General

for

Economic

and

Social

AffairsAcknowledgementsNational

Inclusion

AccountsManual:Measuring

and

AnalysingSocialGroupDifferences

intheGenerational

Economy

was

prepared

by

the

United

Nations

Department

of

Economic

and

SocialAffairs

(UN

DESA),through

its

PopulationDivision,

in

collaboration

with

the

United

Nations

regional

commissions

for

Latin

America

and

the

Caribbean

(UNECLAC)

and

Asia

and

the

Pacific

(UN

ESCAP).The

report

was

prepared

under

the

responsibility

of

John

Wilmoth,Simone

Cecchini

and

SrinivasTata

by

ateam

of

United

Nations

staff

comprised

of

Cheryl

Sawyer,Sabine

Henning,ZulmaSosa,Nicole

MunSim

Lai,Marco

Roncarati,Raul

Luis

Holz

Carcamo

and

Napaphat

Satchanawakul.The

team

gratefully

acknowledges

Nicole

Mun

Sim

Lai,

Andrew

Mason,

Timothy

Miller

and

Cássio

Turra,who

ledthedevelopment

and

review

of

the

outline

and

contents

of

this

manual.Theteam

appreciatesthe

chapter

contributionsfrom

Ronald

Lee

(Chapter

1);

Gretchen

Donehower,

Andrew

Masonand

Nicole

MunSim

Lai

(Chapter

2);

Marisa

Bucheliand

Cecilia

González

(Chapter

3);

Bernhard

HammerandAlexiaPrskawetz

(Chapter4);and

GemmaAbio,

Tanja

Istenič,Ció

Patxotand

GuadalupeSouto

(Chapter

5).The

team

thanks

William

Dunbar

and

Bintou

Papoute

Ouedraogo

for

their

assistance

with

editing

and

desktoppublishing.Theteamextendsitssincereappreciationtothecountryrepresentativesandorganizationswhocontributedvaluable

feedback

during

the

pilot

phase,using

this

manual

to

develop

their

National

Inclusion

Accounts:Colombia:National

AdministrativeDepartmentofStatistics(DANE),Ministryof

Equalityand

Equity,Ministryof

Housing,

City,

and

Territory,

Ministry

of

Health

and

Social

Protection,

National

PlanningDepartment,National

Unit

for

Disaster

Risk

Management

(UNGRD),Territorial

RenewalAgency,

PresidentialAgency

forInternationalCooperation,CentralBank,

AdministrativeDepartmentforSocialProsperity,NationalUniversityof

Colombiaand

New

Granada

Military

University.Costa

Rica:

National

Institute

of

Statistics

and

Census

(INEC),

Ministry

of

National

Planning

and

EconomicPolicy,

Pension

Superintendency,Joint

SocialWelfare

Institute,

Comptroller

General

of

the

Republic,

CostaRicanSocialSecurity

Fund,Central

Bankof

Costa

Ricaand

University

of

Costa

Rica.Jamaica:

Ministry

of

Health

and

Wellness,

Ministry

of

Labour

and

Social

Security,

Planning

Institute

ofJamaica

(PIOJ)and

UniversityoftheWest

Indies.Lao

PDR:

Department

of

Economic

Statistics

Lao

statistics

Bureau,

LaoAcademy

of

Social

and

EconomicSciences(LASES),MinistryofEducationandSports,MinistryofHealthandMinistryof

Planningand

Investment.Malaysia:

Department

of

Statistics

Malaysia

and

National

Population,

Family

Development

Board

(LPPKN)and

Universiti

Putra

Malaysia.Maldives:

Maldives

Bureau

of

Statistics.Uruguay:

Central

Bank,

Ministry

of

Economy

and

Finance,

Ministry

of

Education

and

Culture,

Ministry

ofLabor

and

Social

Security,

Ministry

of

Public

Health,

Ministry

of

Social

Development,

National

Institute

ofStatistics

(INE)and

Officeof

Planningand

Budget,SocialSecurity

Bank.Viet

Nam:

GeneralStatistical

Office.Funding

for

this

manual

was

provided

by

the

fifteenth

tranche

of

the

United

Nations

Development

Account

under

theproject

title“Inclusive

and

sustainable

economic

growth

in

a

society

for

all

ages

in

the

post-COVID-19era

in

Asia

andLatinAmericaandtheCaribbean”.IV

United

Nations

Department

of

Economic

and

Social

Affairs

•Population

DivisionContentsForeword.................................................................................................................................................

VExplanatorynotes..................................................................................................................................

VIListofabbreviations...............................................................................................................................VIIPreface..................................................................................................................................................VIIIChapter

1:Background,theoryand

usesof

NTA-I....................................................................................

1Chapter2:NTA-I

Methodology...............................................................................................................

21Chapter3:NationalTransferAccounts

by

EducationalAttainment...........................................................

53Chapter4:NationalTransferAccounts

by

IncomeQuintiles

....................................................................

65Chapter5:NationalTransferAccounts

by

FamilyType............................................................................

85Appendix:Detailedstepstoestimate

NTAdisaggregated

profiles

byfamilytype

..................................

101References..........................................................................................................................................

102United

Nations

Department

of

Economic

and

Social

Affairs

•Population

Division

VExplanatory

notesThe

following

symbols

have

been

used

in

the

tables

throughout

this

report:A

minus

sign(-)

before

a

figure

indicates

a

decrease

or

negative

number.

Afull

stop

(.)

is

usedto

indicate

decimals.Yearsgiven

referto

1

July.Use

of

a

dash(–)

between

years,for

example,1995–2000,signifies

the

full

period

involved,from

1July

of

the

firstyear

to

1July

of

the

second

year.Numbers

and

percentages

in

this

table

do

not

necessarily

add

to

totals

because

of

rounding.References

to

region,development

group,country

or

area:The

designations

employed

in

this

publication

and

the

material

presented

in

it

do

not

imply

the

expression

of

anyopinions

whatsoever

on

the

part

of

the

Secretariat

of

the

United

Nations

concerning

the

legal

status

of

any

country,

territory,

city

or

area

or

of

its

authorities,

or

concerning

the

delimitation

of

its

frontiers

or

boundaries.The

term

“country”as

used

inthis

reportalso

refers,asappropriate,toterritoriesorareas.In

this

publication,data

for

countries

and

areas

are

often

aggregated

in

six

continental

regions:

Africa,

Asia,

Europe,Latin

America

and

the

Caribbean,

Northern

America,

and

Oceania.

Further

information

on

continental

regions

is

available

from:

/unsd/methodology/m49/.

Countries

and

areas

have

also

been

grouped

into

geographic

regions

based

onthe

classification

being

usedtotrack

progresstowardsthe

Sustainable

Development

GoalsoftheUnited

Nations(see:https://uns/sdgs/indicators/regional-groups/).The

designation

of

“more

developed”

and

“less

developed”,

or

“developed”

and

“developing”,

isintended

for

statistical

purposes

and

does

not

express

a

judgment

about

the

stage

in

the

development

process

reached

bya

particular

country

or

area.

More

developed

regions

comprise

all

countries

and

areas

of

Europe

and

North-ernAmerica,plus

Australia,New

Zealand

and

Japan.Less

developed

regions

comprise

all

countries

and

areas

of

Africa,Asia

(excludingJapan),LatinAmericaandthe

Caribbean,and

Oceania(excludingAustraliaand

NewZealand).The

group

of

least

developed

countries

(LDCs)

includes

45

countries,

as

of

8

May

2024,

located

in

sub-SaharanAfrica

(32),NorthernAfrica

andWesternAsia

(2),Central

and

SouthernAsia

(3),Eastern

and

South-EasternAsia

(4),Latin

America

and

the

Caribbean(1),and

Oceania(3).Further

information

is

available

at:https://www.un.org/ohrlls/.The

classification

of

countries

and

areas

by

income

level

is

based

on

gross

national

income

(GNI)

per

capita

asreported

bytheWorld

Bank

(May

2024).These

income

groups

are

not

availablefor

all

countries

and

areas.

Further

information

isavailableat:/knowledgebase/articles/906519.VI

United

Nations

Department

of

Economic

and

Social

Affairs

•Population

DivisionCFCConsumptionoffixedcapitalEACEquivalentadultconsumerEHIEquivalised

household

incomeESREconomicsupport

ratioEU-SILCEuropean

Union-Statistics

on

Income

and

Living

ConditionsGDPGross

domestic

productGMIGross

mixed

incomeGOSGross

operating

surplusHBSHousehold

BudgetSurveyLCDLifecycle

deficitLDCLeast

Developed

CountriesNANationalaccountsNPISHNon-profit

institutionsserving

householdsNSONationalstatisticalofficeNTANationalTransferAccountsNTA-INational

Inclusion

AccountsNTTANationalTimeTransferAccountsOECDOrganisationfor

Economic

Co-operationand

DevelopmentOOPOut-of-pocketPAYGOPay-as-you-goPPPPurchasing

power

parityRoWRest-of-worldSDGsSustainable

Development

GoalsSESSocioeconomicstatusSHARESurveyof

Health,

Ageingand

Retirement

in

EuropeSNASystem

of

National

AccountsUN

DESAUnited

Nations

Departmentof

EconomicandSocialAffairsUN

ECLACUnited

Nations

Economic

Commissionfor

LatinAmericaandthe

CaribbeanUN

ESCAPUnited

Nations

EconomicandSocial

CommissionforAsiaandthe

PacificUNFPAUnited

Nations

Population

FundVATValue-addedtaxUnited

Nations

Department

of

Economic

and

Social

Affairs

•Population

Division

VIIListof

abbreviationsPrefaceThe

Population

DivisionoftheUnited

Nations

Departmentof

EconomicandSocial

Affairs

(UN

DESA),

in

collaborationwith

theNational

Transfer

Accounts(NTA)network,has

takenaleadingroleinpublishingmanualscontainingstandard

guidelinesforimplementingtheNTAaccountingframework.

Thevariouscomponentsofthisframeworkcanbeused

to

measure

and

analyse

the

flow

of

economic

resources

in

relation

to

age,gender

and

socioeconomic

status.Over80countries

across

Africa,

Asia,Europe,LatinAmerica

and

the

Caribbean,Oceania

and

Northern

America

have

usedthe

NTA

framework

to

better

understand

the

policy

implications

of

demographic

change.In

addition

to

producing

manuals,

UN

DESA

has

conducted

workshops

to

build

national

capacities

for

estimatingand

utilizing

the

NTA

framework

and

associated

tools.

Over

the

past

eight

years,

more

than

300

participants

fromover30countries

have

attended

such

workshops.Key

partners

in

this

initiative

include

the

United

Nations

EconomicCommissionfor

LatinAmericaandthe

Caribbean

(UN

ECLAC),the

United

Nations

EconomicandSocial

Commission

forAsiaandthe

Pacific

(UN

ESCAP),andthe

United

Nations

Population

Fund

(UNFPA).The

present

volume,

the

National

InclusionAccounts

Manual:

Measuring

andAnalysing

Social

Group

Differences

in

the

Generational

Economy,

has

been

developed

in

collaboration

with

ECLAC

and

ESCAP

as

part

of

a

UnitedNations

Development

Account

project

entitled“Inclusive

and

Sustainable

Economic

Growth

in

a

Society

for

All

Agesinthe

Post-COVID-19

Era

inAsia

and

LatinAmerica

andthe

Caribbean”.The

objective

ofthe

project

isto

enhancegovernment

capacities

to

develop

evidence-based,intergenerational

policies

for

inclusive

and

sustainable

economic

growth

inthecontextof

populationageing.The

overall

motivation

underlying

the

NTA

framework

derives

from

the

demographic

transition

–a

global

phenomenonofthemodernerathatbringssubstantialchangesinpopulationgrowthratesandagestructures,

whichhavemultiple

andsometimesunexpectedimplicationsfornationaleconomies.Many

low-incomeand

lower-middle-income

countries,

particularly

those

in

sub-Saharan

Africa

or

elsewhere

that

are

in

an

earlier

stage

of

the

demographictransition,areexperiencing

rapidgrowth

intheworking-age

populationand

relatedchangesthat

havethe

potential

to

accelerate

economic

growth

given

the

right

enabling

conditions

–

a

phenomenon

known

as

the

“demographic

dividend”.Bycontrast,

thecurrentdemographicsituationofmanyhigh-income

and

upper-middle-income

countries

is

dominated

by

slower

growth,rapid

population

ageing

and,

in

some

cases,population

decline.The

first

volume

in

this

series,the

National

Transfer

Accounts

Manual:

Measuringand

Analysing

the

Generational

Economy

(United

Nations,2013),lays

out

the

conceptual

and

empirical

foundations

of

a

national

accountingframework

that

tracks

economic

flows

by

age.This

elaboration

of

the

System

of

National

Accounts

(SNA)

identifiesimportant

ways

that

economic

resources(from

labour

income,asset

income

and

transfer

inflows)and

their

use

(forconsumption,saving

and

transfer

outflows)vary

over

the

life

cycle.

The

introduction

of

age

into

aggregate

economicaccountshasenrichedourunderstandingoftheflow

of

intergenerational

transfers,which

are

dominated

by

inflows

to

children

and

older

persons

and

by

outflows

from

those

in

the

working

ages.Without

the

age

dimension,

suchtransfers

all

but

disappear

in

aggregate

accounts.

These

accounts

also

provide

a

natural

interface

between

thepopulationagedistributionandthe

macro-economy.The

second

volume,the

National

Time

Transfer

Accounts

Manual:Measuring

and

Analysing

the

Gendered

Economy(United

Nations,2024),was

developed

to

strengthen

understanding

of

the

macroeconomic

role

of

gender

over

thelife

cycle.This

goal

is

challenging

because

the

SNA

aggregates

the

value

of

market

goods

and

services

only.TheSNA

does

not

assign

a

value

to

non-market

productive

activities,

such

as

childbearing,

childrearing

and

caregiving,to

which

women

make

a

disproportionate

contribution.

National

Time

Transfer

Accounts

(NTTAs)

rely

on

time

usesurveys

to

measure

the

volume

and

the

value

of

unpaid

household

labour

and

other

productive

activities

that

areexternal

to

the

market.

Valuing

non-market

measures

of

time

use

allows

for

a

more

nuanced

approach

to

measuringeconomic

flows

across

age

groups

and

between

men

and

women.VIII

United

Nations

Department

of

Economic

and

Social

Affairs

•Population

DivisionThepresent

volume,

theNational

Inclusion

Accounts

Manual:

Measuring

and

Analysing

Social

Group

Differences

inthe

Generational

Economy,introducesmethodsforafurtherexpansionoftheNTAframework.

Theunderlyingobjectiveisto

derive

estimatesthat

depictadditional

distributionalfeaturesof

economictransfers

within

a

population,opening

up

new

and

potentially

useful

ways

of

describing

flows

of

resources

over

the

life

cycle.Evidence

about

inequalitiesof

consumption

and

income

is

essentialfor

assessing

socialwelfare.

Distribu