Government Finance Statistics seek to measure a distinctive function in the economy, the provision of non-market goods and services as well as the redistribution of income. However, governments have also chosen to pursue public policy objectives through other functions, like majority ownership/control of enterprises engaged in production and sale of market goods and services (even though it is not always for the sake of policy objects that governments are majority owners of enterprises, there are in some cases purely economic/capitalistic reasons).
To measure the implication of government policies on the economy, the focus of measuring government is sometimes expanded to the total public sector under government ownership and control. Measurement of enterprise functions requires a somewhat different set of principles for compilation and classifications then what is applicable to government. The GFS manual presents an accounting system tailored to fit this purpose.
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