把产值统计建立在会计核算基础上

• 作 者: 姜树荃
• 出 处: 现代财经-天津财经学院学报
• 发表日期: 1991年01期
• 关键词: 会计核算基础 统计核算 国民经济核算 会计核算 产值指标 核算原则 核算方法 产值统计 生产费用 核算范围

我国国民经济核算的资料,主要来自基层,一是统计核算,一是会计核算。由于会计和统计隶属于不同的系统,二者的核算任务、核算原则、核算范围、核算方法都存在着差别。然而它们又有着共同点和一致的方面,如何把会计核算和统计核算协调起来,使之相互配合、密切合作,既在微观方面又在宏观方面发挥它们的作用,成为当前建立我国国民经济核算体系的重要课题。本文仅对产值指标的计算问题进行一些探讨。

The data on China’s national economic accounting mainly comes from the grassroots, one is statistical accounting and the other is accounting. Since accounting and statistics belong to different systems, there are differences in the accounting tasks, accounting principles, accounting scope, and accounting methods. However, they also have common points and consistent aspects. How to coordinate accounting and statistical accounting to enable them to cooperate with each other and cooperate closely. They play their roles both in the microscopic and macroscopic aspects and become the current establishment of China’s national economic accounting system. Important issues. This article only discusses the calculation of the output value index.