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国民经济核算是由会计核算、统计核算和业务核算三部分组成。它们的总目标是一致的。会计核算与统计核算总目标的一致性 ,决定了它们具有内在联系 :(1)共同根据统一的原始资料和原始凭证 ,相互使用对方的核算资料 ,加工整理完成各自的核算任务 ;(2 )相同指标 (科目 )经济含义一致或相似 ,其计算方法应当是一致的 ;(3)会统核算相辅相成 ,从不同角度共同收集、整理和反映社会经济活动信息 ,为科学决策提供依据。由此看来 ,会统核算的协调统一 ,是内在联系的客观要求 ,也是强化核算整体效应的必然选择
National economic accounting is composed of accounting, accounting and business accounting of three parts. Their overall goal is the same. Consistency between the general objectives of accounting and statistical accounting determines their intrinsic connection: (1) They jointly use each other’s accounting information according to the unified original data and original vouchers, and finish their respective accounting tasks; (2) The same Indicators (subjects) have the same or different economic meanings and should be calculated in the same way. (3) The SEECO accounts complement each other and jointly collect, collate and reflect the information of socio-economic activities from different angles and provide the basis for scientific decision-making. Seen in this light, the coordination and unification of the Huantun system is an objective requirement of internal relations and an inevitable choice to strengthen the overall effect of the accounting system