论文部分内容阅读
本介绍有两个目的:第一,简述美国国民收入及产值会计的基本概念和框架结构;第二,在此基础上,进一步阐述国民收入及产值会计与国民经济会计学其它分支的联系。国民收入及产值会计、资本财务及资产负债表会计和投入——产出会计是当今美国国民经济会计学的主要分支。它们分别探讨国民经济的结构、运转以及运动形式的各个方面。国民收入及产值会计,是三者中应用最为广泛的一种,它所展示的,是国民产值及其构成以及对创造国民产值时形成的收入的分配。资本财务会计,在美国通常称之为资金流转会计,它所显示的,是在把储蓄转变为投资
This introduction has two purposes: first, to briefly describe the basic concepts and framework of American national income and output value accounting; second, on this basis, further elaborate the relationship between national income and output accounting and other branches of national economic accounting. National income and output value accounting, capital finance, and balance sheet accounting and input-output accounting are the main branches of current US national economic accounting. They discuss each aspect of the structure, operation, and form of movement of the national economy. The national income and output value accounting are the most widely used of the three. What they show is the distribution of national output value and its composition and income generated when the national output value is created. Capital financial accounting, often referred to as capital circulation accounting in the United States, shows that it is turning savings into investment.