联合国国民经济核算体系在理论和实践上对全球宏观经济的测度和分析影响深远而巨大。它源生于社会账户研究报告,经历过三次重大修订,已形成科学严谨的理论体系,是现代统计学中的经典理论。它是其他重要核算体系的母本,是国民经济核算实践的圭臬,具有重要的学理价值。 The UN system of national accounts has far-reaching and huge implications for the measurement and analysis of global macroeconomics both in theory and in practice. It originated in the social account research report, has undergone three major revisions, has formed a scientific and rigorous theoretical system, is a classic theory of modern statistics. It is the mother of other important accounting systems and is the foundation of the practice of national economic accounting. It has important academic value.