派生产业核算的理论机理与方法逻辑

Theoretical Mechanism and Methodology of Derivative Industry Accounting

本文从派生产业提出的现实意义出发,依据微观视角生产过程和宏观视角社会再生产过程分别对应产品生产过程和总产品生产过程这一逻辑关系,探讨派生产业总产品的核算视角,解析派生产业总产品引入的内在逻辑与外在决定性因素,并通过卫星账户核算方法是派生产业核算理想方法和有效工具的论证诠释了派生产业核算的方法逻辑。

Given the practical significance of the derivative industries,based on the logical relationship between the production process from the micro perspective and the social reproduction process from the macro perspective,this paper discusses the accounting of total products of derivative industries. It analyzes the internal logic and external decisive factors of introducing total products of derivative industries,and explains the methodology of derivative industry accounting by demonstrating that satellite account accounting is an ideal method and effective tool for derivative industry accounting.