摘要
为了反映我国经济社会生活中出现的新情况和新变化,满足国民经济核算的国际可比性,我国国家统计局依据SNA2008的指导性原则,并结合我国具体国情,从基本概念、核算范围和方法等方面对《中国国民经济核算体系(2002)》进行了系统修订,发布了《中国国民经济核算体系(2016)》。文章在我国国民经济核算体系修订的背景下,指出了《国民经济统计》课程教学内容的改革方向,按照国民经济运行过程,阐述了体系的修订对生产活动、收入分配与使用活动等各类经济活动主要经济交易项目的影响,以便在课程教学中及时反映并传播国民经济核算体系的最新变化。
In order to reflect the new situation and changes in China's economic and social life and meet the international comparability of national accounts.According to the guiding principles of SNA2008 and the specific national conditions of our country,China's National Bureau of Statistics has comprehensively revised the current national economic accounting system from the basic concepts,accounting scope and methods,and promulgated the latest national economic accounting system,namely China's System of National Accounts 2016.Under the background of the new system of national accounts,this paper points out the reform direction of the teaching content of the course of national accounting.According to the operation process of the national economy,it expounds the influence of the revision of the system on the main economic transactions of each economic activities,such as production activities,income distribution and use activities,so as to reflect and spread the latest changes of system of national accounts during course teaching in time.
出处
《高教学刊》
2020年第14期105-108,113,共5页
Journal of Higher Education
基金
江苏省高等教育教改重点项目“‘互联网+’时代经济、统计学专业课程改革与资源建设研究”(编号:2017JSJG047)
南京财经大学教改项目“《国民经济统计》‘教、学、考’三维立体课程体系建设研究”(编号:GJ201817)。