Theoretical And Practical Thought On The Change Of New SNA In China

This paper discusses the intentional content of New System of National Accounts (NSNA) and the natures, characteristics and deficiency of its index system from two masterstrokes: social reproduction process, which is flux one, and social reproduction condition, which is stock one, basing on expatiating on the meanings, institutional change and the system framework of the national economic accounting. The flux masterstroke analyzes the process of production, distribution and use of GDP, which is the core the index of NSNA, and defines the real meanings of GDP in NSNA, and discusses the probability to establish the accounting system of green GDP from the impersonal demand to protect the environment. The stock masterstroke analyzes the accounting framework and ways of NSNA under the current institution, and discusses mainly its deficiency and improvement ways by focusing on the conditions of human resources (population and labor force), material resources (environmental and natural assets), financial resources (assets and debts). The theoretical discussion and practical thought on NSNA aims at playing a role of throwing out a brick to attract a jade to perfect the national economic accounting system basing on comprehensively grasping it.