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经济循环帐户讲座（之二）经济循环帐户的基本核算范围许宪春经济循环帐户是中国新国民经济核算体系的两大组成部分之一，它运用帐户核算方法对国民经济运行过程进行全面系统的描述。核算范围是经济循环帐户最基本的理论和实践问题之一。它包括核算的主体范围和客体范围。...
Lecture on Economic Recycling Accounts (Part 2) The Basic Accounting Scope of Economic Cyclic Accounts Xu Xianchun The Recycling Account is one of the two major components of China’s new national economic accounting system. It uses the account accounting method to provide a comprehensive and systematic description of the national economic operation. The scope of accounting is one of the most basic theoretical and practical problems in an economic cycle account. It includes the subject of accounting and the scope of the object. ...