一、GDP核算的理论基础 总体来看,国民经济核算工作的本质就是对国民经济生产成果的各个方面进行各种角度的统计。因此,人们对社会经济生活的理论认识的不同,对社会生产与价值形成的认识的不同,就必然会转化为他们在实践中所采用的国民经济核算方法上的不同。此中的差异在国民收入的核算上表现提尤为显著。 First, the theoretical basis of GDP accounting Overall, the essence of the national economic accounting work is to carry out statistics on various aspects of the achievements of the national economy in all aspects. Therefore, people’s different understanding of the theory of social and economic life and the different understanding of social production and value formation will inevitably translate into differences in the methods of national economy accounting adopted by them in practice. The differences are significant in the accounting of national income.