中国国民经济核算体系
The Chinese SNA
中国国民经济核算体系
The Chinese SNA
中国国民经济核算体系由基本核算表、国
民经济账户和附属表构成。
 The Chinese SNA consists of basic
accounting tables, national accounts and
satellite tables.

中国国民经济核算体系
The Chinese SNA
基本核算表包括国内生产总值表、投入产
出表、资金流量表、国际收支平衡表和资
产负债表；
 Basic accounting tables consist of GDP
table, input-output table, flows-of-funds
table, balance of payments, and balance
sheet.

中国国民经济核算体系
The Chinese SNA
国民经济账户包括生产账户、收入分配及
支出账户、资本账户、金融账户、资产负
债账户；
 National accounts consist of production
account, distribution of income and
expenditure account, capital account,
financial account, and assets and liabilities
accounts.

中国国民经济核算体系
The Chinese SNA
附属表包括自然资源实物量核算表和人口
资源与人力资本实物量核算表。
 Satellite tables consist of physical
accounting table of natural resources and
physical accounting table of population
resource and human capital.

Basic
accounting
tables
GDP table
input-output table
flows-of-funds table
balance of payments
production account
distribution of income and
expenditure account
Gross economics
capital account
account
financial account
assets and liabilities
accounts
production account
distribution of income and
Domestic institutional expenditure account
capital account
sectors accounts
financial account
assets and liabilities
accounts
current account
Rest of the world
capital account
assets and liabilities
account
accounts
physical accounting table of natural resources
balance sheet
The Chinese SNA
National accounts
Satellite
tables
physical accounting table of population resource
and human capital
国内生产总值核算
GDP Accounting
1952年到1978年，是MPS体系下的国民收
入统计。1985年，开始建立国内生产总值
和第三产业统计制度。
 Between 1952 and 1978, we used
National Income Statistics based on MPS
system. Since 1985, we began to establish
the GDP and the system of the statistics of
the Tertiary industry.

国内生产总值核算
GDP Accounting


1993年，按照SNA的基本原则和方法进行国内生
产总值核算。目前，国家和地区都建立了国内生
产总值年度和季度核算制度。
In 1993, we carried through the GDP accounting
according to the basic principles and methods of
SNA. Now we have established the system of
annual and quarterly GDP accounting both by
nation and by region.
一、GDP的核算方法
The GDP accounting approach


以生产法和收入法为主，也开展支出法核算。第
一产业和工业用生产法；建筑业和服务业用收入
法。
We mainly use production approach and income
approach, also develop expenditure accounting
approach. We use production approach in the
primary industry and industry, and use income
approach in construction and service.
The GDP Table
Production
sum
Use
1.GDP by production
approach
1.GDP by expenditure approach
1) total output
1)final consumption
2)intermediate input(-)
2.GDP by income
approach
1)laborer compensation
household consumption
2)net taxes on
production
government consumption
Taxes on production
subsidy（-）
3.Depreciation of fixed
asset
4.Operating surplus
rural household consumption
urban household consumption
2)gross capital formation
gross fixed capital formation
additions to inventories
3)net export
export
import（-）
sum
二、产业分类
Industry classification
年度核算：国家分94个行业；地区分58个
行业。
 Annual accounting: 94 industries by nation,
58 industries by region.

二、产业分类
Industry classification


季度核算：10个行业；农林牧渔业、工业、建筑
业、交通运输仓储和邮政业、批发与零售业、住
宿和餐饮业、金融业、房地产业、其他盈利性服
务业、其他非盈利性服务业。
Quarterly accounting:10 industries including
farming＆forestry＆animal husbandry＆fishery,
industry, construction, transport＆storage＆
postal, wholesale＆retail trade, catering services,
banking, real estate, other profit service, other
non-profit service.
投入产出核算
Input-Output Accounting


1987年3月，国务院办公厅印发了《关于进行全
国投入产出调查的通知》。通知要求每五年进行
一次全国投入产出调查，编制投入产出表。
The General Office of the State Council printed
and distributed <Circular concerning carrying
through national input-output survey> in the
march of 1987. The circular request that national
input-output survey will be carried through every
5 years, and input-output table will be compiled.
投入产出核算
Input-Output Accounting


从此，中国建立了定期编制投入产出表的制度，即逢二、
逢七年度开展大规模投入产出调查，编制投入产出基本表，
逢0逢五年度，通过小规模调查和对基本系数表进行调整，
编制投入产出简表。
Hence, the system of periodic compilation of input-output
table is established in China, which is that a large-scale
input-output survey will be carried through and the basic
input-output table will be compiled when the year ends of
2 or 7, and brief input-output table will be compiled
through small-scale survey and adjustment of basic
indicators table when the year ends of 0 or 5.
投入产出核算
Input-Output Accounting
到目前为止，已经编制出1987、1990、
1992、1995、1997和2002年投入产出表。
 Up to now, input-output table of 1987,
1990, 1992, 1995, 1997, 2002 have been
compiled.

资金流量核算
Flows-of-funds accounting


80年代后期，国家统计局、中国人民银行、国家计委开始
研究资金流量核算，设计资金流量核算的基本表式。1992
年3月，国家统计局、中国人民银行、财政部、国家计委
联合印发了《关于编制资金流量表的通知》，从此，开始
了我国资金流量核算工作。
In the last years of 1980s’, NBS, the people’s bank of
China, and State Development Planning Commission
began to research flows-of-funds accounting and design
basic tables of flows-of-funds accounting. In the march of
1992, NBS, PBC, Ministry of Finance and SDPC printed
and distributed <Circular concerning compilation of
flows-of-funds table>. Hence, the flows-of-funds
accounting is started in China.
资金流量核算
Flows-of-funds accounting


90年代，国家统计局在总结实践经验和对1993年SNA进
行深入研究的基础上，对资金流量表的基本指标设置和编
表方法进行了系统的修订，形成了比较规范的表式和编制
方法。到目前为止，已经编制出1992—2003年的资金流
量表。
1990s’, NBS, based on practice experience and deeply
research on 1993 SNA, systemically revised the basic
indicator setting and compilation methods of flows-offunds table. The relative standard table and compilation
methods have been established. Up to now, the flows-offunds tables of 1992-2003 have been compiled.
资金流量核算
Flows-of-funds accounting
根据分工，国家统计局负责实物交易部分
的编制工作，人民银行（中央银行）负责
金融交易的编制工作。
 According to the divide of work, NBS takes
charge of compilation of physical
transaction, while PBC takes charge of
financial transaction.

国际收支核算
Balance of Payment Accounting


90年代，国家外汇管理局根据国际货币基金组织制定的
《国际收支手册》第五版修订了中国国际收支核算的基本
表式，改进了有关资料来源和编制方法，并在编制年度国
际收支平衡表的基础上开始编制季度国际收支平衡表和年
度国际投资头寸表。
1990s’, according to the fifth edition of the Balance of
Payments Manual instituted by IMF, State Administration
of Foreign Exchange revised Chinese basic table of the
Balance of Payments accounting, improved correlative
data sources and compilation methods, and began to
compile quarterly Balance of Payments table and annual
international investment position table.
资产负债核算
Assets and liabilities accounting


80年代中期国家统计局开始研究资产负债核算，
90年代中后期开始编制资产负债表。到目前为止，
已经编制出1997年以来的资产负债表。
In the medium-term of 1980s’, NBS began to
research assets and liabilities accounting. In the
last years of 1990s’, NBS began to compile
balance sheet. Up to now, balance sheets since
1997 have been compiled.
国民经济账户
National Accounts


80年代后期国家统计局开始研究SNA的账户核算方法，
90年代初建立了我国国民经济账户的基本表式和编制方法。
到目前为止已经编制出1997年以来的国民经济账户。目前
已编制出2003年国民经济账户。
In the last years of 1980s’, NBS began to research
accounting method of SNA. In the earlier 1990s’, NBS
established the basic table and compilation methods of
national accounts in China. Up to now, national accounts
of 1997-2003 have been compiled.
谢谢！
Thank you!