统计核算与会计核算一直是经济核算的两个重要组成部分。特别是企业统计与企业会计核算在很多方面存在着有机联系，尤其是随着新国民经济核算体系的建立、完善及现代管理会计的发展，二者联系日益密切。但现实工作中两种核算可以说是“两张皮”， 基本上各自独立，很少相互协调 Statistics and accounting have always been two important components of economic accounting. In particular, there are many organic links between corporate statistics and corporate accounting. Especially with the establishment and perfection of the new national economic accounting system and the development of modern management accounting, the two are getting closer and closer. However, in practice, the two types of accounting can be described as “two skins,” basically independent and rarely coordinated with each other