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National Economic Accounting System



Significance

(1)Referstotheaccountingstandardsandnormsformulatedbyacountryorinternationalorganizationtounifynationaleconomicaccounting.Itisbasedonacertaineconomictheory,clearlystipulatesaseriesofaccountingconcepts,definitionsandaccountingprinciples,andformulatesasetofindicatorsystems,classificationstandardsandaccountingmethodsthatreflecttheoperationofthenationaleconomy,aswellascorrespondingmanifestations(balancesheets,accounts,matrices,etc.))Toformasetofaccountingstandardsandnormsthatarelogicallyconsistentandinstitutionallycomplete.Thesestandardsandnormsareindispensabletoensurethescientificity,uniformityandcomparabilityofnationaleconomicaccounting,andarealsonecessaryforthecorrectunderstandinganduseofnationaleconomicaccountingdataandinternationalcomparisons.

(2)Referstoacomprehensiveandsystematicdatasystemthatreflectstheoperationofthenationaleconomy.Itistheresultofaccountingforthenationaleconomyfollowingcertainnationaleconomicaccountingstandardsandnorms,anditisacompletesetofnationaleconomicaccountingdata.Throughaseriesofoveralleconomicdataandsub-sectoraldata,itsystematicallyreflectstheentireeconomiccyclefromproduction,distributiontoexchangeanduse,aswellasthestatus,roleandinterconnectionofvarioussectorsinsocialreproduction,thusitisanationalmacroeconomicAnimportantbasisfordecision-makingandregulation.

Othersystems

Thematerialproductbalancesheetsystem

Asaninternationalstandard,thenationaleconomicaccountingsystemwasformedinthe1950s.DuetotheeconomicoperationmechanismandDifferenteconomicmanagementsystemshaveformedtwodifferentnationaleconomicaccountingsystems,whichhavecoexistedanddevelopedforalongtime.

Therearetwonationalaccountingsystemscoexistingintheworldtoday,namelythe"SystemofNationalAccounts"(SNA)andthe"MaterialBalanceSystem"(MPS).TheformercombinestheGrossNationalProduct(GNP)Andgrossdomesticproduct(GDP)asthemainindicator.

SystemofMateralProductBalance(MPS).ItwasfirstestablishedbytheformerSovietUniontomeettheneedsofhighlycentralizedplanningandmanagementofthenationaleconomy,andthengraduallyadoptedbyEasternEuropeancountries,Cuba,Mongoliaandothercountries.Itusestheproduction,distribution,exchangeanduseofmaterialproductsasthemainlinetoaccountforthereproductionprocessofmaterialproducts.Theaccountingscopeincludesagriculture,industry,construction,cargotransportation,postandtelecommunications,commerceandothermaterialproductionsectors.Theaccountingmethodmainlyadoptsthebalancemethod.Consistsofaseriesofbalancesheets.Inordertoadapttothetransitiontoamarketeconomy,theCISandEasternEuropeancountrieshavegivenuponcontinuingtousethissystem.

SystemofNationalAccounts

(SystemofNationalAccounts,SNA).Itissuitablefornationaleconomicaccountingundermarketeconomyconditions.ItwasfirstcreatedintheUnitedKingdomandthenimplementedineconomicallydevelopedcountries.Ithasnowbeenadoptedbymostcountriesandregionsintheworld.Itisbasedontheconceptofcomprehensiveproduction,includesallwalksoflifeinthenationaleconomyintothescopeofaccounting,dividessocialproductsintotwoformsofgoodsandservices,andfullyreflectstheresultsofsocialproductionactivitiesandtheprocessofdistributionanduse,andpaysattentiontoAccountingofcapitalflowandassetsandliabilitiesintheprocessofsocialreproduction.Itusestheprincipleofdouble-entrybookkeepingtoestablishaseriesofmacroeconomiccircularaccountsandaccountingstatementstoformarigorouslystructuredandlogicallyrigoroussystem.

Comparison

MPSandSNAarebothnationalaccountingsystemsestablishedanddevelopedtomeettheneedsofnationalmacroeconomicmanagement,buttheyareunderdifferenteconomicsystemsandeconomicoperatingmechanismsProducts,sotherearegreatdifferencesinthescope,contentandmethodsofaccounting:

Scopecontent

(1)Intermsofaccountingscope,MPSislimitedtotheaccountingofmaterialproducts.Non-materialproductiveserviceactivitiesareexcludedfromtheproductionfield.SNA’saccountingscopecoverstheentirenationaleconomyandisnotlimitedbythematerialproductionfield,soitcancompletelyreflecttheeconomyofthewholesociety.Activity.

(2)Intermsofaccountingcontent,MPSmainlyreflectsthephysicalmovementoftheproduction,exchangeanduseofmaterialproducts;SNA,inadditiontoaccountingforthephysicalflowofgoodsandservices,alsopaysattentiontofundssuchasincomeexpenditureandfinancialtransactionsThecalculationofflowandthestockofassetsandliabilitiescanbetterreflectthecomplexmovementprocessinwhichthemovementofobjectsandthemovementofvalueinsocialreproductionareintertwined.

(3)Intheaccountingmethod,MPSmainlyadoptsthebalancesheetmethod,focusingonthebalanceofthedepartmentsineachbalancesheet,buttheconnectionbetweenthebalancesisnotrigorous;SNAmainlyadoptsthedouble-entryaccountingmethod,andTheaccountsystemcloselylinksalllinksofsocialreproductionandallsectorsofthenationaleconomy,canbetterreflecttheinternalconnectionsintheoperationofthenationaleconomy,andimprovethescientificlevelofnationaleconomicaccounting.Inrecentyears,withtherapiddevelopmentoftheworldmarketeconomy,theintegrationprocessofthenationaleconomicaccountingsystemhasbeenacceleratedinternationally.In1993,theUnitedNationsStatisticalCommissionadoptedthenewlyrevisedSNA,whichwillbecomeaunifiedinternationalstandardapplicabletoallcountriesintheworld..

BasicConcepts

PermanentResidentUnits

ChinaMapPermanentResidentUnitsarealsocalledPermanentResidentInstitutionalUnits.EconomicunitsthathaveacenterofeconomicinterestinChina’seconomicterritoryarecalledpermanentresidentunitsinChina.TheeconomicterritorymentionedhereconsistsofthegeographicalterritorycontrolledbytheChinesegovernment.Itincludestheterritorialland,territorialwaters,andairspaceoftheChinesemainland,aswellasthecontinentalshelfandexclusiveeconomiczonethatarelocatedininternationalwaters,butChinahasthejurisdictionoffishingandseabedmining;itItalsoincludesChina’sso-calledterritorial“enclaves”abroad,thatis,areaswithclearbordersthatareownedorleasedbytheChinesegovernmentthroughformalagreementsandusedfordiplomaticpurposes,suchaslandusedbyChineseembassiesandconsulatesabroad.;Excluding"enclaves"withinChina’sgeographicboundaries,thatis,areaswithclearboundarieswithinChina’sgeographicterritorythatareownedorleasedbyforeigngovernmentsthroughformalagreementsfordiplomaticpurposes,suchasforeignembassiesinChina,Landusedbyconsulatesandinternationalorganizations.Ifaneconomicunithasacertainplacewithinmycountry’seconomicterritory,suchashousing,workshopsorotherbuildings,andengagesinacertainscaleofeconomicactivitiesforacertainperiodoftime(usuallyoneyearistheoperatingcriterion),thentheeconomicunitisinmycountryHasacenterofeconomicinterest.

Alegalpersonenterprise,ifallitseconomicactivitiesoccurwithinthescopeofChina'seconomicterritory,thenitisChina'sresidentunit.Althoughnotallofanenterprise'seconomicactivitiestakeplacewithinthescopeofChina'seconomicterritory,ifasubsidiarycompanyisestablishedinChina'seconomicterritoryandhasbeenengagedinproductionandbusinessactivitiesformorethanoneyear,thesubsidiarycompanyisalsoapermanentresidentinChina.Aresident,ifitownsahousewithintheeconomicterritoryofChina,andthathouseisitsmainresidence,isconsideredtobeapermanentresidenceinChina.Agovernmentunitisaresidentunitwithintheeconomicterritoryinwhichitexercisesitsjurisdiction.Theconstituentunitsofthecentralgovernment,includingembassiesandconsulateslocatedabroad,areallpermanentresidentunitsinChina.

Scopeofproduction

Thescopeofproductioninnationaleconomicaccountingincludesthefollowingthreeparts:

First,thegoodsorservicesthattheproducerprovidesorintendstoprovidetootherunits

Secondly,producersusefortheirownfinalconsumptionorself-sufficientproductionofallgoodsformedbyfixedcapital;thirdly,housingservicesprovidedbytheirownhousesandfamiliesprovidedbypaidfamilyemployeesSelf-sufficientproductionofservices.

Thescopeofproductionincludestheproductionofallgoods,whetheritisexternallyprovidedgoodsorself-producedgoods,andtheproductionofservicesisbasicallylimitedtotheexternallyprovidedpart,self-sufficientservices,exceptforself-ownedhousingServicesandfamilyorpersonalservicesprovidedbypaidhouseholdemployeesareexcludedfromthescopeofproduction.Self-sufficientservicesexcludedfromthescopeofproductionrefertofamilyorpersonalservicesprovidedbyhouseholdmemberstothehousehold,suchascleaning,cooking,caringfortheelderly,educatingchildren,andsoon.

Scopeofconsumption

Thescopeofproductiondeterminesthescopeofconsumption.Thegoodsandservicesusedforfinalconsumptioncanonlybethegoodsandservicesincludedinthescopeofproduction.Thescopeofproductionincludestheproductionofallgoodsandtheproductionofallservicesexcepthouseholdorpersonalservicesprovidedbyhouseholdmembersforthehousehold,sothescopeofconsumptionisalsolimitedtothegoodsandservicesincludedintheabove-mentionedproductionscope.

Scopeofassets

Assetsinnationaleconomicaccountingareeconomicassetsdefinedaccordingtotheprincipleofownership,thatistosay,assetsmustbe

Ownedbytheseunits,andtheirownersobtaineconomicbenefitsbyholdingorusingthem.Accordingtothisdefinition,financialassets,fixedassets,inventories,etc.createdbytheproductionprocess,andsomenaturallyoccurringassets(suchasland,minerals,forests,waterresources,etc.)thatarenotcreatedOrcertainunitseffectivelyexerciseownershipoftheseassetsandcanobtaineconomicbenefitsfromthem,allofwhichbelongtothecategoryofassets.Thescopeofassetsdoesnotincludethosenaturalresourcesandenvironmentsthatcannotbeeffectivelyexercisedintheatmosphereorthehighseas,aswellasmineralsthathavenotbeendiscoveredoraredifficulttouse,thatis,withinacertainperiodoftime,theycannotbeownedbytheminviewoftheirownconditionsandexistingtechnologies.Theresourceandenvironmentthatbringanyeconomicbenefits.

Flowstock

ThebasicframeworkofChina'snationaleconomicaccountingsystemFlowreferstothequantitythatoccursinacertainperiod,andthestockreferstothequantityatacertainpointintime.Thesumofthestockatthebeginningoftheperiodandthecurrentflowtoformthestockattheendoftheperiod.Manyflowsintheeconomyhavestocksthatdirectlycorrespondtothem.Forexample,theflowsoffinancialassetscorrespondtothestocksoffinancialassets,buttherearealsosomeflowsthatdonotdirectlycorrespondtostocks,suchasimportsandexports,wages,etc.

Marketprice

Themarketpriceisthetransactionpricerecognizedbythebuyerandsellerinthemarket,andtheproducerpriceandthebuyerpricearebothmarketprices.

Theproducerpriceisequaltothevalueobtainedwhentheproducerproducesaunitofgoodsandserviceswhenitissoldtothebuyer,includingthevalue-addedtaxorsimilardeductibletaxontheinvoiceissuedtothebuyer.Thepricedoesnotincludetransportationandcommercialexpensesincurredafterthegoodsleavetheproductionunit.

Purchaser’spriceisthevaluepaidbythepurchaserforthepurchaseofunitgoodsandservices,includingthetransportationandcommercialcostsincurredbythepurchaserinobtainingthegoodsatthespecifiedtimeandplace.Thepurchaser'spriceisequaltotheproducer'spriceplusthetransportationandcommercialexpensespaidbythepurchaser,plusthenon-deductiblevalue-addedtaxandothertaxespaidbythepurchaser.

Departmentclassification

Institutionalunitandinstitutionalsectorclassification

AninstitutionalunitistheTheeconomicentityinwhichtheentityconductstransactions.Institutionalunitshavethefollowingbasiccharacteristics:

(1)Havetherighttoindependentlyowngoodsandassets,andbeabletoexchangeownershipofgoodsorassetswithotherinstitutionalunits;

(2)BeabletomakedirectHavelegallyresponsibleeconomicdecisionsandengageincorrespondingeconomicactivities;

(3)Beabletoassumeliabilities,otherobligationsorfuturepromisesinyourownname,andbeabletosigncontracts;

(4)Beabletocompileacompletesetofeconomicallyandlegallymeaningfulaccountsincludingabalancesheet.

Inrealeconomiclife,therearetwomaintypesofunitsthatmeettherequirementsofinstitutionalunits,oneishouseholds,andtheotherislegalorsocialentitiesrecognizedbylaworsociety.

SimilarInstitutionalUnitsFormInstitutionalSectors

TheNationalAccountsSystemdividesallresidentinstitutionalunitsintofourmajorinstitutionalsectors,namelythenon-financialcorporatesector,Financialinstitutionsector,governmentsectorandhouseholdsector.Foreigndepartmentscomposedofnon-residentunitsarealsoregardedasinstitutionaldepartments.

Non-financialcompaniesandnon-financialcorporatesectors:

Non-financialcompaniesrefertoresidentcompaniesthataremainlyengagedintheproductionofmarketgoodsandtheprovisionofnon-financialmarketservices.Classlegalpersonenterprise.Allnon-financialenterprisesmergetogethertoformthenon-financialenterprisesector.

FinancialInstitutionsandFinancialInstitutions

Financialinstitutionsrefertoresidentunitsmainlyengagedinfinancialmediaandauxiliaryfinancialactivitiescloselyrelatedtofinancialmedia.Itmainlyincludescentralbanks,commercialbanksandPolicybanks,non-bankcreditinstitutionsandinsurancecompanies.Allfinancialinstitutionsmergetogethertoformafinancialinstitutionsector.

Governmentunitsandgovernmentdepartments

Governmentunitsareestablishedinmycountrythroughpoliticalproceduresandhavelegislation,Judicialandadministrativepowerlegalentitiesandtheiraffiliatedunits.Themainfunctionofgovernmentunitsistoprovidepublicservicestothesocietyandthepublicwithfundsobtainedthroughtaxationandothermeans;toredistributesocialincomeandpropertythroughtransferpayments.Itmainlyincludesvariousadministrativeunitsandnon-profitinstitutions.Allgovernmentunitsmergetogethertoformgovernmentdepartments.

Householdsandhouseholddepartments:

Householdsrefertoresidentindividualsorindividualswhosharethesamelivingfacilities,usepartoralloftheirincomeandpropertycollectively,andjointlyconsumehousing,food,andotherconsumergoodsandservicesgroup.Allhouseholdsaremergedtogethertoformahouseholddepartment.

Non-residentunitsandforeigndepartments

Allnon-residentinstitutionsarenon-residentunits.Combiningallnon-residentunitsthathavetransactedwithmycountry'sresidentunitstogetherformsaforeigndepartment.Fortheforeignsector,itisnotnecessarytoaccountforallitseconomicactivities,onlythetransactionsbetweenitandmycountry’sresidentinstitutions.

Classificationofindustrialactivityunitsandindustrialsectors

Theclassificationofindustrialsectorsisasectorclassificationofindustrialactivityunitsbasedontheprincipleofhomogeneityofmainproducts.Theso-calledindustrialactivityunitreferstoaproductionunitthatisengagedinoneormainlyonetypeofproductionactivityatalocationandhasincomeandexpenditureaccountingdata.Industrialactivityunitsareestablishedforproductionaccounting,andtheirpurposeistomoreaccuratelyreflecttheproductionscaleandstructureofvarioustypesofindustrialactivities.

Industrialactivityunitsshouldmeetthefollowingthreeconditionsatthesametime:

(1)Uniquenessoflocation.

Ifaunitisengagedinproductionactivitiesindifferentlocations,evenifitisthesametypeofproductionactivity,itmustbedividedintodifferentindustrialactivityunits.

(2)Theunityofproductionactivities.

Anindustrialactivityuniteitheronlyengagesinonetypeofproductionactivity,oralthoughmorethanonetypeofproductionactivityisallowed,themainactivityoccupiesanabsolutemajorityintheunit’saddedvalue.

Theproportion,thatis,theoverallscaleofallsecondaryactivitiesissmallcomparedtothemainactivities.

(3)Haveincomeandexpenditureaccountingdata.

AccountingPrinciples

Accountingprinciple

Innationalaccounting,therecordingtimeofvarioustransactionsisdeterminedaccordingtotheaccrualsystemprinciple,Thatis,thetransactionisrecordedatthetimewhenthecreditor’srightsanddebtsareincurred,transferredorcancelled.Thisprincipleappliestoalltypesoftransactions,includingtransactionswithinthesameinstitutionalsector.Theaccrualprinciplemeansthatthetransactionisrecordedwhenitactuallyoccurs,ratherthanwhenthecorrespondingincomeandpaymentoccur.

PrinciplesofValuation

Innationaleconomicaccounting,therecordedpricesofvarioustransactions,assetsandliabilitiesshallfollowthefollowingregulations.Alltransactionsinwhichcurrencypaymentsoccuraredeterminedbybothpartiestothetransaction.Thetransactionprice,thatis,themarketpriceisevaluated;transactionsthatdonothavecurrencypayments,suchastransactionswithinthesameinstitutionalunit(suchasself-madeequipment,self-sufficientconsumption,etc.),arebasedonthemarketpriceofthesamegoodsandservicesonthemarketorbasedontheactualEstimatedbycost.Generallyspeaking,theoutputofgoodsandservicesisvaluedatproducerprices;theuseofmostgoodsandservices(suchasintermediateconsumption,fixedassetformation,andfinalconsumption)isvaluedatbuyerprices.Thestockoffixedassetsisvaluedatthecurrentpricewhenthebalancesheetisprepared,notattheoriginalpurchaseprice.

Effectandimpact

GreenNationalEconomicSystem1.NationalEconomicAccountingisaneffectivetooltoreflecttheoperatingconditionsofthenationaleconomy.Thenationaleconomyisanextremelycomplexoperatingsystem.Therearecomplexeconomicrelationsbetweenthem.Itisnoteasytoaccuratelyunderstandandgraspthissystem.Itrequirestheuseofaneffectivetool.Nationaleconomicaccountingissuchatool.Itorganicallyorganizesthebasicindicatorsdescribingallaspectsofthenationaleconomythroughaseriesofscientificaccountingprinciplesandmethods,andoutlinesaconcisepictureforthecomplexoperationofthenationaleconomy,greatlyimprovingpeople'sabilitytounderstandandgraspeconomicoperations.

Nationaleconomicaccountingisanimportantbasisformacroeconomicmanagement

Macroeconomicmanagementundertheconditionsofsocialistmarketeconomyismainlyguidedandcoordinatedthroughplanning,planningandaseriesofmacroeconomicpoliciesThenationaleconomyhascontinued,healthy,stableandrapiddevelopment.ThesystematicanddetaileddataontheoperatingconditionsoftheentirenationaleconomyprovidedbytheNationalAccountsisanimportantbasisforformulatingtheseplans,plansandpolicies.Ifthereisnobasicdatarelatedtoproduction,incomedistribution,consumption,investment,foreigneconomicexchanges,etc.providedbythenationalaccounts,mediumandlong-termplansandannualplans,fiscalpolicies,financialpolicies,industrialpolicies,incomedistributionpolicies,foreigneconomicpolicies,etc.Theformulationofaseriesofeconomicpoliciesisunimaginable.

3.Nationaleconomicaccountingisascientificmethodforformulatingandtestingnationaleconomicplans.

Nationaleconomicplansandplansinvolveaseriesofmacroeconomicindicators,andtheeconomicphenomenarepresentedbytheseindicatorsaremutuallyexclusive.Therelationshipisnotisolated,buthasinternaleconomicconnections.Inordertocomplywiththeobjectivelawsofeconomicdevelopment,thedeterminationofthenumberofplansandplanningindicatorsmustalsosatisfythisinternalconnection.Nationaleconomicaccountingsystematicallyreflectstheinternalconnectionsbetweenrelevantindicators,andthereforeisascientificmethodforformulatingandtestingnationaleconomicplans.

Four.Nationaleconomicaccountingisanimportantbasisformicro-decision-making

Undertheconditionsofasocialistmarketeconomy,enterprisesandresidentsneedtomakeproduction,consumptionandinvestmentdecisions,andnationaleconomicaccountingisalsoOneoftheirimportantdecision-makingbasis.Whetherthenationaleconomicaccountingdepartmentcanprovideaccurateandrichnationaleconomicaccountinginformationdirectlyaffectstheirdecision-makingandthescientificnatureofthedecision-making.

5.Nationaleconomicaccountingaffectsmycountry’seconomicandpoliticalinterests

NationaleconomicaccountingdatadeterminestoacertainextentChina’sinternationalobligationsandpreferentialtreatment.TherolethatChinacanplayintheinternationalcommunity.Forexample,theUnitedNationsdeterminesacountry’sduesbasedonthegrossnationalproductandpercapitaGDPforsixconsecutiveyears;theWorldBankdeterminesthehardloansandsoftloansthatacountrycanenjoyaccordingtothepercapitagrossnationalproduct;TheInternationalMonetaryFunddeterminesacountry’sshareinthefundbasedonfactorssuchasgrossnationalproduct,goldandforeignexchangereserves,importsandexports,andtheproportionofexportstoGDP,andthendeterminesthevotingrightsandallocationofspecialmentionsinthefund.Theshareoffundingrightsandtheshareofborrowingfromthefund.

VI.Nationaleconomicaccountingaffectsthereputationofthepartyandthegovernment

Thedataonthestateofthenationaleconomyprovidedbythenationaleconomicaccountingisnotonlyanimportantbasisforformulatingnewmacroeconomicpolicies,butalsoAmeanstotestthescientificnatureofpastmacroeconomicpolicies.

7.Nationaleconomicaccountingisthebasicframeworkofeconomicstatistics

Differenttypesofeconomicstatisticsmustbeestablishedunderaunifiedbasicframework,sothattheycanshowconsistencybetweenthem.Playanoverallfunctionalrole.Nationaleconomicaccountingissuchabasicframework.Itputsforwardunifiedrequirementsforthebasicconcepts,basicclassificationsandindexsettingsofvarioustypesofeconomicstatistics,sothattheseeconomicstatisticscanmeettherequirementsofnationaleconomicaccountingwhileachievingmutualunderstanding.Themutualconvergenceofeconomicstatisticsmakestheentireeconomicstatisticsformaunifiedwholeandenhancesitsapplicationfunctions.

8.Nationaleconomicaccountingisanimportantmeansofcoordinatingeconomicstatistics.

Ifyoulookateachtypeofeconomicstatisticsinisolation,itisdifficulttofinditsownproblemsanditsdifferences.Whetherothertypesofeconomicstatisticsareconsistent.Whenweputvarioustypesofeconomicstatisticaldataundertheunifiedbasicframeworkofnationaleconomicaccounting,itiseasytofindandsolveproblems,andrealizetheconnectionbetweendifferenttypesofeconomicstatisticaldata.

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