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 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
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 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.
