【摘要】 国民经济核算是对国民经济运行过程进行系统的描述。以SNA为代表的现代国民经济核算体系是通过一系列帐户形式概括描述宏观经济数量关系,它所运用的帐户形式无疑是从企业会计中借鉴和引申的,本文拟就两者之间的主要异同作一比较研究。更多还原

【Abstract】 National economy accounting is a systematic description of its operating process.Accounting system of modern national economy represented by SNA summarizes the quantityrelation of macro-economy by a series of aecount forms that undoubtedly draws salutary lessonsfrom business accounting. The essay comparatively studies the main similarities and differencesbetween the two subjects.更多还原