2012•Journal of Lanzhou Commercial CollegeRequires access

National Accounting:the Theory Problem and the Basic Method——The Summary of the Domestic Relative Research

Yang Lin-tao

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Abstract

The research of the national accounting focuses on theoretical issues and basic methods.Moreover,theoretical issues include the accounting system,GDP accounting,input-output accounting,flow-of-funds accounting,assets and liabilities accounting,balance of payments accounting,and thematic accounting;Indicators,accounts and matrix are basic methods of the national accounting,and based on the basic methods,specific accounting methods mainly include satellite accounts,input-output method and social accounting matrix.Therefore,from the above aspects,the paper reviews the relative researches of the national accounting.

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The research of the national accounting focuses on theoretical issues and basic methods.Moreover,theoretical issues include the accounting system,GDP accounting,input-output accounting,flow-of-funds accounting,assets and liabilities accounting,balance of payments accounting,and thematic accounting;Indicators,accounts and matrix are basic methods of the national accounting,and based on the basic methods,specific accounting methods mainly include satellite accounts,input-output method and social accounting matrix.Therefore,from the above aspects,the paper reviews the relative researches of the national accounting.

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Available abstract

The research of the national accounting focuses on theoretical issues and basic methods.Moreover,theoretical issues include the accounting system,GDP accounting,input-output accounting,flow-of-funds accounting,assets and liabilities accounting,balance of payments accounting,and thematic accounting;Indicators,accounts and matrix are basic methods of the national accounting,and based on the basic methods,specific accounting methods mainly include satellite accounts,input-output method and social accounting matrix.Therefore,from the above aspects,the paper reviews the relative researches of the national accounting.

Key concepts: National accounts, Accounting, Social accounting matrix, Positive accounting, Accounting identity, Accounting information system, Social accounting, Accounting method

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