| United Nations and other five international organizations jointly developed the 1993 System of National Accounts, which specifically ask for a new asset—valuables, and fixed assets and inventory classified as capital account. At present, China has not yet accounted for valuables separately, and other developed countries have started to account for valuables into the national economic accounting system or started on the agenda. As the national accounts and value theory as the main approach, whole paper discussed specific adjustments of involving the value of the valuables into the national economic accounting system of accounts with the perspective of micro and macro valuables value accounting methods.First of all, in theory, this paper valuables off the natural attributes and social attributes, according to its intended purpose, value and use value, drawing on relevant concepts of capital and assets, properties, uses and social attributes, framed by the concept and characteristics of valuables, Valuable items discussed included the feasibility of accounting.the paper discusses the meaning and value of valuables accounting methods, and research following the market value method, the one region with market survey to estimate the value of the stock of valuable items and valuables purchase value over the past year, and indicators projected value of the specific valuables comparison by macro-National economic.In basis of the flow and stock of valuables value accounting, the paper deeply study specific adjustment method of national economic accounting system with separating account valuables and discussed the establishment of a separate accounting for the number of valuables important macroeconomic indicators (such as consumption and total savings) the specific impact of the value. In practice, according to a number of valuable items and the owner of the private properties and other characteristics, the paper carry out some recommendations for accounting valuables in China. |
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