摘要
新中国成立以来,适应改革开放、经济发展和经济管理工作的需要,我国国民经济核算体系经历了建立和不断改革与发展的过程,实现了由适应高度集中的计划经济体制需要的物质产品平衡表体系(MPS)向适应市场经济体制需要的国民账户体系(SNA)的转换;实现了核算范围、基本分类、资料来源和核算方法的不断发展与完善。但是,与国民经济核算最新国际标准相比,与先进国家相比,与政府宏观经济管理部门、社会公众和国际社会迅速发展的需求相比,还存在很大差距,面临着许多问题和挑战,需要进一步发展。
Since the foundation of the PRC in 1949,China's national economic accounting system has undergone a process of establishment and constant reform and revision to meet the needs of economic development and management and of China's opening up.Over the years,this system has been transformed from a Material Product System(MPS) designed for a highly centralized planned economy to a System of National Accounts(SNA) designed for the needs of a market economy.China has significantly improved its accounting system by clearly defining the scope and basic categories of accounting and its source material and methodology.However,there is still a huge gap to be addressed in comparison with the systems of developed countries and the newest world standards.The current accounting system still falls short of the expectations of China's macroeconomic management organs,the general public and international society.In the face of these problems and challenges,we need to further improve the system.
出处
《中国社会科学》
CSSCI
北大核心
2009年第6期41-59,共19页
Social Sciences in China
