国外部门帐户记录了我国同国外发生的一切交易活动，以及我国对国外的资产和负债情况。通过该帐户，可以反映我国对外交往的规模和构成；这些帐户的内容，也为我国制定进出口贸易政策、产业政策等提供有用的信息依据。国外部门帐户的基本理论在本体系中，国外部门并不构成严格 Foreign departmental accounts document all transactions that took place in our country with foreign countries and the country’s assets and liabilities abroad. Through this account, we can reflect the size and composition of our country’s foreign relations. The contents of these accounts also provide useful information for our country to formulate import and export trade policies and industrial policies. The basic theory of foreign department accounts In this system, the foreign department does not constitute a strict