一、关于SNA学科属性之争 (一)SNA学科属性之争产生的原因西方国民经济核算体系或称国民帐户体系(The System of National Accounts,简称SNA。)引入我国后,会计和统计文献中,对SNA学科属性的争论,一直未曾断过。特别在会计界把SNA称为国民经济会计(或称社会会计、宏观会计等)文献不断涌现的情况下更为激烈。会计界之所以称SNA为会计,最主要的原因如下: I. The Dispute over SNA Discipline Attributes (I) Reasons for Dispute over SNA Discipline Attributes After the introduction of the Western National Accounting System or the System of National Accounts (SNA.) Into our country, the accounting and statistical literature, The controversy over the subject matter of SNA has never been broken. Especially in the accounting sector to SNA as the national economy accounting (or social accounting, macro-accounting, etc.) literature is more and more fierce. Accounting the reason why SNA accounting, the main reasons are as follows: