该书是全国统计教材编审委员会“十二五”规划教材,是一部适合新专业目录的国民经济核算初级教材。全书共11章,内容包括总论,国民经济核算范围,账户与记账规则,存量、流量和基本分类,生产核算:基层核算单位角度,生产核算:国民经济总量指标,收入分配与使用核算,资本核算,金融交易核算,资产其他变化核算,资产 The book is the National Statistical Textbook Editorial Committee “Twelve-Five ” planning materials, is a suitable new professional directory of national primary accounting textbooks. The book consists of 11 chapters, including the general theory, the scope of national accounts, accounting and accounting rules, stock, flow and basic classification, production accounting: the basic accounting unit point of view, production accounting: gross national product indicators, income distribution and use of accounting , Capital accounting, financial transactions accounting, other changes in assets accounting, assets