帐户原理在宏观经济核算中的应用张占茹帐户原理在宏观经济核算中的应用，始于１９４１年英国财政部发表的由经济学家Ｊ·米德和Ｒ·斯通管理的国民收入估算材料，在数据组织和表现形式上，首次采用了以收入为一方和以支出为另一方，根据借贷原理和复式记帐方法建立的宏观... The Application of the Principle of Accounts in Macroeconomic Accounting Zhang Zharu The application of the principle of account in macroeconomic accounting began with the estimation of national income by the Economist J. Mead and R. Stone in 1941 by the British Ministry of Finance. For the first time, data organizations and forms of expression have adopted macroscopies based on the principle of borrowing and double entry accounting, on the one hand, and expenditure on the other.