论国民经济核算的会计核算资料来源问题

Accounting Material Sources in National Economic Accounting

国民经济核算所需基础资料最终主要来源于企业会计核算。会计核算与国民经济核算在核算对象、主要目的、核算方法及资料来源等基本方面的不同 ,导致在核算内容上其六要素即资产、负责、所有者权益、收入、费用和利润与国民经济核算的有关内容之间均存在明显差异 ;在核算原则上 ,其权责发生制、计价原则和配比原则等也不符合国民经济核算的原则要求。一定程度上解决问题的基本思路是 :坚持以国民经济核算为中心 ,兼顾企业会计的特点和要求 ,根据需要和可能在诸如资产核算、负债和所有者权益核算以及计价原则等方面逐步达到协调一致。

The basic data source in the national economic accounting mainly stems from the business accounting.The differences between the accounting and the national economic accounting on the aspects of the objects,purposes,methods and sources lead to the obvious differences between the contents of the accounting,in its six main elements,i.e.assets,liabilities,rights and interests,incomes,costs and profits,and of the related national economic accounting;on the accounting principle,its accrual basis,valuation and allocation do not accord with the demands of the national economic accounting principle,too.To solve these problems,we should take the national economic accounting as the center and give considerations to the business accounting characteristics and demands,and make those aspects well coordinated such as assets,liabilities and interests accountings as well as the valuation principles.