论文部分内容阅读
在当今中国的会计与统计改革中,必须正视会计与统计在经济管理工作中的结合点,为二者在经济管理中协同发挥作用创造条件。 一、经济管理中会计统计结合的必要性 凡是实行市场经济体制的国家,自1968年之后,在按照联合国发布的“国民经济核算体系”进行国民经济总收支的核算中,大都实现了会计部门与统计部门工作的密切结合。尤其是在本世纪,超大规模集成电路的发明,实现了计算机与集成电路的结合,这又为在宏观经济管理中进一步实现会统的密切结合创造了优越条件。据专家统计,在一个国家,进行宏观经济决策与调控所用的信息,约有70％是与国际核算模式基本保持一致。SNA的一个重大发展,就是将会计方法引入并创造性加以应用,从而使SNA拥有一个逻辑严密、结构紧凑、并具有多方面描述功能、数据质量大为改善的帐户体系,为国民经济核算体系的发展奠定了基础。 1.从核算方法看,国民经济核算体系使用的循环帐户体系是根据会计各核算帐户之间相互依存、相互对应、总体平衡的原理加以发展而设置的。 在经济开放条件下扩大再生产时,一国的经济体系就由生产、消费、积累和国外这四个最概括的部门所组成。这四个部门的经济关系可用公式表示为: Y=C+I+(X—M)
In today’s accounting and statistical reform in China, we must face up to the combination of accounting and statistics in economic management and create conditions for the two to work together in economic management. I. The Necessity of Combining Accounting Statistics in Economic Management All countries that implement a market economy system have, since 1968, implemented the accounting of the total national income and expenditure in accordance with the “National Accounts System” issued by the UN, Work closely with the statistics department. Especially in this century, the invention of very large-scale integrated circuits realizes the combination of computers and integrated circuits, which in turn creates the favorable conditions for further realizing the close integration of the congress in macroeconomic management. According to expert statistics, about 70% of the information used in making and controlling macroeconomic decisions in a country is basically in line with the international accounting model. A major development of SNA is to introduce and creatively apply accounting methods so that SNA has an account system with rigorous logic, compact structure, multi-descriptive function and greatly improved data quality. It is the development of national accounting system Foundation. 1. From the point of view of accounting methods, the system of revolving accounts used by the system of national accounts is developed in accordance with the principle of interdependence, mutual correspondence and overall balance among accounting accounts of accounting institutions. When expanding reproduction under conditions of economic liberalization, a country’s economic system consists of the four most general sectors of production, consumption, accumulation and foreign countries. The economic relationship between the four departments can be expressed as: Y = C + I + (X-M)