国民经济账户间的内在逻辑关系

《中国国民经济核算体系(2002)》的实施,使我国的国民经济核算研究站在了一个新的起点上。在新的国民经济核算体系中,国民经济帐户侧重于对国民经济循环过程进行核算,本文从生产、分配、消费、投资的流量核算到资产负债的存量核算,揭示了国民经济运行的全过程。同时,还对帐户体系中各帐户间存在的内在逻辑关系及帐户之间依靠平衡项相互衔接等进行了探讨。

Internal Logical Relationship of the National Accounts

The implementation of "China's national economic accounting system(2002)",made China's national economic accounting research standing at a new starting point.In the new system of national accounting,account of the national economy focused on the accounting of circulation of national economic accounting,from production,distribution,consumption,accounting of the investment flows,to the stock accounting of assets and liabilities,it revealed the entire operation of the national economic.In the account system,the intrinsic logic relationship existed between every account,the interlinking between the accounts relied on the balancing items.