The Improvement The Output Accounting Of Non-market Educational Service

System of National Accounts (SNA) has experienced several revisions andimprovement, since its establishment.SNA1993is widely used around the world.However, with the continuous development of economic globalization, and theemergency of new economic characteristics, SNA1993is no longer adept to thecurrent economic situation, SNA2008emerged. Compared with SNA1993, althoughthere is no fundamental and comprehensive changes, increasingly important featuresof economy are introduced into the accounting system, and made changes andimprovements for some of the problems left over SNA1993. It is worth our attention.For non-market services, for the lack of access to the market price, SNA1993usedinput-based method to account its output, and assuming operating surplus is zero. TheSNA2008removed this assumption, and it also did not mention the assumption thatproductivity growth is zero, instead it input that productivity growth of the productionprocess can be observed.In addition, the calculation method of the non-market goodsand services are suggested. Based on this, this article discussed the non-market outputof education services.This paper is divided into four parts:The first part introduced the background and significance of the article, and themain research contents and research methods of this thesis. The second part mainlydescribed the connotation, extension of the education services, finally defined theoutput of educational services, laying the foundation for the study of educationaloutput accounting methods. The third part mainly discusses the accounting methodsof non-market output of educational services. Firstly discussed how economics ofeducation measures educational output briefly, and then made a detailed analysis onnational accounting, including the principles, advantages and disadvantages of“input-based” method and output method. At last, the paper discussed the accountingpractice and theory of education services output in China Netherlands and the OECD.The fourth part is the improvement of accounting method on non-market output ofeducation services, primarily in two aspects: the price and quality adjustment factoralgorithm. The fifth part is a summary of research and the study outlook.