社会会计可称为国民经济会计,从其核算范围看,社会会计有广义和狭义之分。广义社会会计是将会计理念用于核算一个国家或地区的国民经济状况;狭义社会会计是根据会计核算资料,按照国民经济核算要求和企业管理需要来构建企业经济核算体系的一种方法。本文侧重于对后者的探讨。一 Social accounting can be referred to as national economic accounting, from the scope of its accounting, social accounting has broad and narrow sense. Generalized social accounting is the concept of accounting used to calculate the national economy in a country or region; narrow sense of social accounting is based on accounting information, in accordance with the requirements of national accounts and business management needs to build a business accounting system as a way. This article focuses on the latter’s discussion. one