在国民经济核算体系中,资产负债核算、资金流量核算及循环账户借鉴了大量会计方法,得到了广大统计工作者的认同,而且理论工作者对核算中存在的问题,也做了广泛和深入的探讨,促进了统计发展和核算方法的完善。另一方面,则是随着市场经济的转轨以及现代企业制度的推行,要求企业更 In the system of national economy accounting, assets and liabilities accounting, capital flow accounting and revolving accounts draw on a large number of accounting methods, which have been approved by the majority of statisticians. Moreover, theoreticians have extensively and deeply studied the problems in accounting Explore and promote the development of statistics and the improvement of accounting methods. On the other hand, with the transition of market economy and the implementation of modern enterprise system, enterprises are required to make more