社会产品分配核算的再认识——兼谈帐户法核算国民最终收入

Re-understanding of accounting of social product distribution

随着我国国民核算体系向SNA体系的转变,使国民核算的生产范围扩大了,社会产品的内容更丰富了,社会产品分配的界限不同了,社会产品分配的结果也变化了。通过对社会产品内容的确定,分析了社会产品在各部门的分配情况,提出了如何用帐户法核算各部门的分配结果———各部门的最终收入。

Through the determination of the content of the social product the distribution of the social product among the various departments is analyzed. It is presented that the distribution result of various departmentsfinal income of various departments is accounted by using the account methodd.