1992年国民经济核算体系的推广和1993年会计制度的改革几乎同时并举,使宏观统计核算和微观会计核算有了进一步交流和相互借鉴的可能。近几年来,统计学界对统计核算借鉴会计方法讨论的比较多,如国民经济核算的资产负债表的编制,如循环帐户中的复式记帐方法……,无疑使统计核算方法得到了完善。长期以来,会计方法就借鉴了大量的统汁方法,只不过很少有人把会计所借鉴的统计方法系统地总结,使 The promotion of the system of national accounts in 1992 and the reform of the accounting system in 1993 coincided at almost the same time, which made it possible for macroeconomic statistics and micro-accounting to be further exchanged and used for reference. In recent years, the statistical community has discussed more and more accounting accounting methods, such as the compilation of balance sheets in the national economy, such as the double accounting method in revolving accounts, which undoubtedly improved the statistical method of accounting. For a long time, the accounting methods have borrowed a great deal of unified juice methods. However, few people have systematically summed up the statistical methods borrowed by the accounting institutes so that