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目前,世界上存在着两种核算体系:一是苏联和东欧各国所采用的物质产品平衡表体系(简称MPS);一是西方市场经济国家所实行的国民核算账户体系(简称SNA)。我国三十多年来采用的核算体系基本上属于MPS。匈牙利在经济体制改革以后,则由MPS改为SNA。我国在经济体制改革以前,对两大核算体系没有展开广泛的讨论。自党的十一届三中全会以来,特别是以城市为重点的全面的经济体制改革和“对外开放、外内搞活”的
At present, there are two kinds of accounting systems in the world: one is the Balance Sheet System for Substance Products (MPS) adopted by the Soviet Union and Eastern European countries; the other is the National Accounts Accounting System (SNA) practiced in western market economy countries. The accounting system adopted by our country for more than three decades basically belongs to MPS. Hungary changed from MPS to SNA after the economic reform. Before the economic system reform in our country, there was no extensive discussion on the two major accounting systems. Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, especially the comprehensive reform of the economic system focusing on cities and the policy of “opening up and invigorating the outside world”