【摘要】 编制国家资产负债表的主要目的是制定宏观经济政策和防范国家风险,而编制的数据基础是国民经济核算,同时这些数据主要依据微观企业的会计核算的结果,两者密切相关。本文通过比较分析,得出了两套核算体系之间的主要差异及其内在联系,并提供了宏微观数据及核算方法可采用的三种不同整合路径,为提高宏微观核算数据的一致性、精准性及有效性提供了有益的政策建议。更多还原

【Abstract】 The main purpose of compiling national balance sheets is to draft the macroeconomic policies properly and prevent national risks effectively.And the origin of the statistical data is mainly from the national economic accounting and enterprise accounting which closely connects with each other.The article attempts to find out the main differences and the internal connections between the two accounting systems by the efforts of comparison and analysis.What’s more,the article also works out three different available ways of integrating the macro and micro data and their accounting methods,which can provide accessible policy advices on improving the consistence,accuracy and efficiency of macro and micro accounting data.更多还原