GFS与SNA的比较研究

A Comparative Study of GFS and SNA

本文研究比较了GFS与SNA在核算结构、核算框架、核算对象、主客体界定、指标体系、核算内容、核算规则、核算方法、基础分类等诸多方面的区别与联系 ,在这两大核算体系之间架起了桥梁。

In this paper,a comparison of GFS and SNA is made on the accounting rule,the accounting structure and the general accounting framework,and an analysis is made on the accounting body,the accounting objective,the system of indicators,and the standard classification