This paper briefly reviews the basic courses of the innovation of the Chinese System of National Accounting, compares the main differences between the new edition and the old one, analyses some existent problems, and ...This paper briefly reviews the basic courses of the innovation of the Chinese System of National Accounting, compares the main differences between the new edition and the old one, analyses some existent problems, and tries to point out the direction for further improvements. This paper stresses on the integrating of “basic accounting sheet” and “national accounts” and the choice of “the modes of accounts”. These studies aim to provide some references for the innovation of the Chinese System of National Accounting.展开更多
The paper argued that the SNA is originated from the interplay of market mechanism and government intervention. SNA has dual characteristics from market and government. A comprehensive understanding to these character...The paper argued that the SNA is originated from the interplay of market mechanism and government intervention. SNA has dual characteristics from market and government. A comprehensive understanding to these characteristics is conducive to develop and accomplish the SNA.展开更多
In order to meet the need of macro economic management and international exchange, we summarised the fruit and experience of China’s national accounting reform and further studied the international standard—UN’s 19...In order to meet the need of macro economic management and international exchange, we summarised the fruit and experience of China’s national accounting reform and further studied the international standard—UN’s 1993 SNA. On the basis of this, we made a systematic amendment to China’s National Accounting System (Trial Scheme). The new version will be published this year. This paper gives a brief introduction to the major amendments.展开更多
文摘This paper briefly reviews the basic courses of the innovation of the Chinese System of National Accounting, compares the main differences between the new edition and the old one, analyses some existent problems, and tries to point out the direction for further improvements. This paper stresses on the integrating of “basic accounting sheet” and “national accounts” and the choice of “the modes of accounts”. These studies aim to provide some references for the innovation of the Chinese System of National Accounting.
文摘The paper argued that the SNA is originated from the interplay of market mechanism and government intervention. SNA has dual characteristics from market and government. A comprehensive understanding to these characteristics is conducive to develop and accomplish the SNA.
文摘In order to meet the need of macro economic management and international exchange, we summarised the fruit and experience of China’s national accounting reform and further studied the international standard—UN’s 1993 SNA. On the basis of this, we made a systematic amendment to China’s National Accounting System (Trial Scheme). The new version will be published this year. This paper gives a brief introduction to the major amendments.
