国民经济核算与会计核算的比较研究  

Comparative Study on National Economy Accounting and Business Accounting

作　　者：王耀中[1] 

机构地区：[1]天津市财贸管理干部学院,天津300170

出　　处：《天津市财贸管理干部学院学报》2003年第4期18-19,共2页Journal of Tianjin Institute of Financial and Commercial Management

摘　　要：国民经济核算是对国民经济运行过程进行系统的描述。以SNA为代表的现代国民经济核算体系是通过一系列帐户形式概括描述宏观经济数量关系,它所运用的帐户形式无疑是从企业会计中借鉴和引申的,本文拟就两者之间的主要异同作一比较研究。National economy accounting is a systematic description of its operating process. Accounting system of modern national economy represented by SNA summarizes the quantity relation of macro-economy by a series of aecount forms that undoubtedly draws salutary lessons from business accounting. The essay comparatively studies the main similarities and differences between the two subjects.

关 键 词：国民经济核算 会计核算 比较研究 会计核算 经济流量 经济存量 

分 类 号：F222.33[经济管理—国民经济] F231