核算系统的基础框架、概念、分类和核算绳尺(国外英文资料).docVIP

核算体系的基本框架、概念、分类和核算原则(国外英文资料) Chapter iii national economic accounting National economic accounting system refers to the standards and norms formulated for the calculation of national economy. The national bureau of statistics in the country since 1993 gradually implement the Chinas national economic accounting system (try out) , in 2003, the national bureau of statistics of Chinas national economic accounting system (try out) has carried on the comprehensive system revision, formed a new national economic accounting work in our country normative text Chinas national economic accounting system (2002). It marks another important step in the national economic accounting system in China. The basic framework, concept, classification and accounting principles of the first accounting system The basic framework of accounting system The national economic accounting system consists of the basic accounting table, the national economic account and the attached table. The basic accounting table and national economic account are the central content of the system, and it describes the process of the national economy in different ways. Table is affiliated to the national economy basic accounting accounts, it involved in the process of national economic operation of natural resources and population resource and human capital is described. The basic accounting table includes the GDP table, the input and output table, the capital flow statement, the balance sheet and the balance sheet. National economic accounts include economic accounts, domestic institutional accounts and accounts of foreign sectors; The attached table includes the natural resources physical quantity accounting table and the population resources and the human capital real quantity accounting table. In national economic accounting system, the basic accounting tables and national accounts are description of national economic operation process and results between both closely connected, and relatively independent. Bas