National Accounts And Its Overall Pattern

The thesis The Study on National Economic Accounting and Its Population Mode mainly illustrates the fundamental theory of national accounting and its expression form. The goal of the study is to establish Chinese-character population mode of national economic accounting.Chapter 1 mainly discusses the goal and task of the current national economic accounting. It points out that national economic accounting serve not just only the government's macro-control but also the enterprises, the public and non-professionals. At the same time, national accounting and its expression forms are not just technically-analyzing tools which get influence from our economic system, thus any simple mechanical application doesn't agree with that in China. So it's easy to illustrate the overall mode of the content of national accounting.Chapter 2 mainly discusses the scope of national economic accounting-the fundamental parts of national economic accounting. The thesis insists the tertiary industry fitting into the range of national accounting. It clarifies the vague ideas in production scope, illustrates directive function for national economic accounting of the theory of value in social labor. In addition, the Chapter also illustrates the accounting of public property and surplus value m containing mc.Chapter 3 pays a special attention to the accounting targets and accounting objects in national economy. As we know, the establishing of accounting targets mainly depends on the classification of economy. The thesis analyses the classification standards which recommended by SNA, gives up some classification standards which are obviously not in agreement with the facts in China, carries out anew classification standard. In this Chapter, the author also analyses the contents of index and its generating methods.From Chapter 4 to the Chapter 6 the thesis mainly analyses the overall mode of national accounts.Chapter 4 analyses SNA in an overall way. With tens years of development, SNA has formed a complete set of authorized national accounts system with its all-around content, compact structure and unique ways; but SNA is also so sophisticated that few can analyze, use at the same time. At this aspect, SNA lower the efficiency of national economic accounting.Chapter 5 mainly introduces the easy and simple U.S.A NIPA Mode. The NIPA Mode is mainly composed of 5 basic accounts called National Income and Product Account. With the product and its use of national income as backbone, NIPA reflects the key links in national economy recycling, thus NIPA become the 1st choice in data system in U.S.A. At the same the mode develops itself in these years.Chapter 6 carries out the System of Gross Domestic Product and Its Use that can meet the demand of government and other part of society. The content of the system can reflect the basic economic flow of social reproduction. The structure of the system sets basic accounts for the key links of economic recycling. The setting of the index of the system concerns not only the international general standard but also the current economic and accounting background in China. In the meantime, after a test trial with Fujian's economic data, the new account mode is proved to be applicable.