论文部分内容阅读
一、基本概念和基本分类问题我国现有国民经济核算体系是新国民经济核算体系建立的基础,因此,我们必须对现有核算体系中的基本概念和基本分类进行认真的清理,继承其中科学合理的部分,修改或淘汰其中存在问题或已经过时的部分。现有核算体系是以MPS为基础、兼容SNA的核算内容,在实际核算中采用的SNA指标带有明显的MPS相应指标的痕迹。所以在新核算
I. Basic Concepts and Basic Classification Problems The existing national economic accounting system in our country is the foundation for the establishment of a new national economic accounting system. Therefore, we must conscientiously clean up the basic concepts and basic classification in the existing accounting system and inherit the scientific and rational Modify, or eliminate the part of the problem or out of date. The existing accounting system is based on MPS and is compatible with SNA accounting content. SNA indicators used in actual accounting have obvious signs of MPS corresponding indicators. So in the new accounting