In this article,the author makes a comparative research of the similarities and differences between SNA and GFS,which include the coverage,method,principle and accounting framework of the two systems.
The national accounting systems consisted of the SNA which is used in the market economies,and the MPS which was used in the planned economies.This paper reviews the national accounting systems in the 20 th century an...The national accounting systems consisted of the SNA which is used in the market economies,and the MPS which was used in the planned economies.This paper reviews the national accounting systems in the 20 th century and prospects for the development of the national accounting system in the 21 st century.First,the paper discusses the evolution of the SNA.Second,the paper follows the career of the MPS from its first introduction in the USSR in the 1920s,adaptation as a common system for the CMEA countries in 1969,its development and extension during the following two decades;Until its termination in 1990.Third,the paper points to the connections between socioeconomic regimes and the national accounting systems,thinks that the goal model of the mational accounting system is to establish the national magaccounting system in the 21 st century and explores its theory.展开更多
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
国民经济核算体系(The System of National Accounts,简称SNA),是一套系统地整理、列示市场经济国家国民经济的各种价值流量和存量的完整方法.它把国民收入核算、投入产出表、资金流量表、国际收支平衡表及资产负债表这五种重要的国民...国民经济核算体系(The System of National Accounts,简称SNA),是一套系统地整理、列示市场经济国家国民经济的各种价值流量和存量的完整方法.它把国民收入核算、投入产出表、资金流量表、国际收支平衡表及资产负债表这五种重要的国民经济核算方法,结合进一个严密而又相互联系的体系中,对整个国民经济运行进行描述、测定和计算,是最高层次的宏观核算和宏观经济信息系统.由于国民经济核算体系在宏观经济管理、国际比较和进行各种计量经济分析中具有重要的意义,完善和利用国民经济核算体系,目前已成为各国的目标.本文试图在分析宏观经济理论、国民经济核算与宏观经济分析关系的基础上,阐明我国新国民经济核算对宏观经济分析所提供的总体框架和划分的分析领域,最后,给出我国宏观经济的分析体系和指标设置.一、SNA与现代宏观经济理论SAN的基础是客观存在的宏观经济活动,由于存在着生产、分配、消费、积累、财政、金融等诸方面的经济活动,为了了解、把握、分析、控制这些活动,就需要有一个好的统计体系来反映这些活动.而现代宏观经济理论,则在系统地研究了这些活动的运行机制后提出了各种调节、控制宏观经济活动的方法.这就为我们在统计上描述客观经济活动提供了理论依据.从这个意义上来看。展开更多
文摘In this article,the author makes a comparative research of the similarities and differences between SNA and GFS,which include the coverage,method,principle and accounting framework of the two systems.
文摘The national accounting systems consisted of the SNA which is used in the market economies,and the MPS which was used in the planned economies.This paper reviews the national accounting systems in the 20 th century and prospects for the development of the national accounting system in the 21 st century.First,the paper discusses the evolution of the SNA.Second,the paper follows the career of the MPS from its first introduction in the USSR in the 1920s,adaptation as a common system for the CMEA countries in 1969,its development and extension during the following two decades;Until its termination in 1990.Third,the paper points to the connections between socioeconomic regimes and the national accounting systems,thinks that the goal model of the mational accounting system is to establish the national magaccounting system in the 21 st century and explores its theory.
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.
文摘国民经济核算体系(The System of National Accounts,简称SNA),是一套系统地整理、列示市场经济国家国民经济的各种价值流量和存量的完整方法.它把国民收入核算、投入产出表、资金流量表、国际收支平衡表及资产负债表这五种重要的国民经济核算方法,结合进一个严密而又相互联系的体系中,对整个国民经济运行进行描述、测定和计算,是最高层次的宏观核算和宏观经济信息系统.由于国民经济核算体系在宏观经济管理、国际比较和进行各种计量经济分析中具有重要的意义,完善和利用国民经济核算体系,目前已成为各国的目标.本文试图在分析宏观经济理论、国民经济核算与宏观经济分析关系的基础上,阐明我国新国民经济核算对宏观经济分析所提供的总体框架和划分的分析领域,最后,给出我国宏观经济的分析体系和指标设置.一、SNA与现代宏观经济理论SAN的基础是客观存在的宏观经济活动,由于存在着生产、分配、消费、积累、财政、金融等诸方面的经济活动,为了了解、把握、分析、控制这些活动,就需要有一个好的统计体系来反映这些活动.而现代宏观经济理论,则在系统地研究了这些活动的运行机制后提出了各种调节、控制宏观经济活动的方法.这就为我们在统计上描述客观经济活动提供了理论依据.从这个意义上来看。
