企业是国民经济活动的主体，广义的统计核算既包括宏观的国民经济核算，也包括微观的企业统计核算，后者是前者的基础，二者在指标名称、核算口径、核算价格和核算原则等方面都相同。会计核算是从微观的角度对企业经济活动过程中的资金运动进行的核算。本文就企业会计核算与统 Enterprises are the mainstay of the national economic activities. The broad statistical accounting includes not only the macro national economic accounting but also the micro-enterprise statistical accounting. The latter is the basis of the former. Both of them are based on the index name, accounting caliber, accounting price and accounting principle All the same. Accounting is the accounting of the capital movement in the course of the economic activities of enterprises from a micro perspective. This article on corporate accounting and system