资产负债核算Assetsandliabilitiesaccounting
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1952年到1978年，是MPS体系下的国民收 入统计。1985年，开始建立国内生产总值 和第三产业统计制度。 Between 1952 and 1978, we used National Income Statistics based on MPS system. Since 1985, we began to establish the GDP and the system of the statistics of the Tertiary industry.
中国国民经济核算体系 The Chinese SNA
中国国民经济核算体系 The Chinese SNA
中国国民经济核算体系由基本核算表、国 民经济账户和附属表构成。 The Chinese SNA consists of basic accounting tables, national accounts and satellite tables.
中国国民经济核算体系 The Chinese SNA
基本核算表包括国内生产总值表、投入产 出表、资金流量表、国际收支平衡表和资 产负债表； Basic accounting tables consist of GDP table, input-output table, flows-of-funds table, balance of payments, and balance sheet.
一、GDP的核算方法 The GDP accounting approach
以生产法和收入法为主，也开展支出法核算。第 一产业和工业用生产法；建筑业和服务业用收入 法。 We mainly use production approach and income approach, also develop expenditure accounting approach. We use production approach in the primary industry and industry, and use income approach in construction and service.
The GDP Table
Production 1.GDP by production approach 1) total output 2)intermediate input(-) 2.GDP by income approach 1)laborer compensation 2)net taxes on production Taxes on production subsidy（-） sum Use 1.GDP by expenditure approach 1)final consumption household consumption rural household consumption urban household consumption government consumption 2)gross capital formation gross fixed capital formation sum
中国国民经济核算体系 The Chinese SNA
附属表包括自然资源实物量核算表和人口 资源与人力资本实物量核算表。 Satellite tables consist of physical accounting table of natural resources and physical accounting table of population resource and human capital.
国内生产总值核算 GDP Accounting
1993年，按照SNA的基本原则和方法进行国内生 产总值核算。目前，国家和地区都建立了国内生 产总值年度和季度核算制度。 In 1993, we carried through the GDP accounting according to the basic principles and methods of SNA. Now we have established the system of annual and quarterly GDP accounting both by nation and by region.
Basic accounting tables
GDP table input-output table flows-of-funds table balance of payments
production account distribution of income and expenditure account Gross economics capital account account financial account assets and liabilities accounts production account distribution of income and Domestic institutional expenditure account capital account sectors accounts financial account assets and liabilities accounts current account Rest of the world capital account assets and liabilities account accounts physical accounting table of natural resources
balance sheet
The Chinese SNA
National accounts
Satellite tables
physical accounting table of population resource and human capital
国内生产总值核算 GDP Accounting
Байду номын сангаас
中国国民经济核算体系 The Chinese SNA
国民经济账户包括生产账户、收入分配及 支出账户、资本账户、金融账户、资产负 债账户； National accounts consist of production account, distribution of income and expenditure account, capital account, financial account, and assets and liabilities accounts.
中国国民经济核算体系 The Chinese SNA
中国国民经济核算体系 The Chinese SNA
中国国民经济核算体系由基本核算表、国 民经济账户和附属表构成。 The Chinese SNA consists of basic accounting tables, national accounts and satellite tables.
中国国民经济核算体系 The Chinese SNA
基本核算表包括国内生产总值表、投入产 出表、资金流量表、国际收支平衡表和资 产负债表； Basic accounting tables consist of GDP table, input-output table, flows-of-funds table, balance of payments, and balance sheet.
一、GDP的核算方法 The GDP accounting approach
以生产法和收入法为主，也开展支出法核算。第 一产业和工业用生产法；建筑业和服务业用收入 法。 We mainly use production approach and income approach, also develop expenditure accounting approach. We use production approach in the primary industry and industry, and use income approach in construction and service.
The GDP Table
Production 1.GDP by production approach 1) total output 2)intermediate input(-) 2.GDP by income approach 1)laborer compensation 2)net taxes on production Taxes on production subsidy（-） sum Use 1.GDP by expenditure approach 1)final consumption household consumption rural household consumption urban household consumption government consumption 2)gross capital formation gross fixed capital formation sum
中国国民经济核算体系 The Chinese SNA
附属表包括自然资源实物量核算表和人口 资源与人力资本实物量核算表。 Satellite tables consist of physical accounting table of natural resources and physical accounting table of population resource and human capital.
国内生产总值核算 GDP Accounting
1993年，按照SNA的基本原则和方法进行国内生 产总值核算。目前，国家和地区都建立了国内生 产总值年度和季度核算制度。 In 1993, we carried through the GDP accounting according to the basic principles and methods of SNA. Now we have established the system of annual and quarterly GDP accounting both by nation and by region.
Basic accounting tables
GDP table input-output table flows-of-funds table balance of payments
production account distribution of income and expenditure account Gross economics capital account account financial account assets and liabilities accounts production account distribution of income and Domestic institutional expenditure account capital account sectors accounts financial account assets and liabilities accounts current account Rest of the world capital account assets and liabilities account accounts physical accounting table of natural resources
balance sheet
The Chinese SNA
National accounts
Satellite tables
physical accounting table of population resource and human capital
国内生产总值核算 GDP Accounting
Байду номын сангаас
中国国民经济核算体系 The Chinese SNA
国民经济账户包括生产账户、收入分配及 支出账户、资本账户、金融账户、资产负 债账户； National accounts consist of production account, distribution of income and expenditure account, capital account, financial account, and assets and liabilities accounts.