根据国家统计局和天津市统计局的安排,我们从1989年下半年开始了对我国国民经济核算体系方案中第二层次帐户的试点试算工作,编制第二层次帐户或称经济循环帐户的主要目的是将基层单位的会计资料和核算体系的基本表式衔接起来,它要解决的最主要难题是会计和统计如何协调的问题,本文将简要介绍我们在会统协调研究方面的一些体会。 According to the arrangements of the National Bureau of Statistics and Tianjin Municipal Bureau of Statistics, we started the trial trial of the second-level accounts in our national economic accounting scheme from the second half of 1989. The second-level accounts or the major ones of the economic cycle accounts The purpose is to link the accounting data of basic units with the basic forms of the accounting system. The main problem to be solved is the question of how accounting and statistics are coordinated. This article will briefly introduce some of our experiences in the coordination of conferences and meetings.