National Economic Accounting Introduction

Author: Wang Defa
Publisher:
Publish Date: 2006-07-01
Features: This book is the dedicated teaching material for the "National Economic Accounting" course, a premium course at Shanghai University of Finance and Economics. Compared to similar domestic textbooks, this book has the following characteristics:
1. It promptly incorporates the latest achievements in national economic accounting theory, such as the System of Environmental-Economic Accounting (SEEA) and the Guidelines for Government Finance Statistics (GFS), as well as the System of Statistical Disclosure Standards (GDDS and SDDA), making the content more up-to-date and relatively forward-looking.
2. It focuses on the System of National Accounts (SNA) as the main framework, combining domestic accounting practices to emphasize the introduction of national production, national income distribution, use, funds flow, balance of payments, prices, national wealth, and human resources accounting.
3. It adopts a broad definition of accounting, covering the main content of national economic accounting theory. Building on SNA, it adds two satellite accounting systems: the System of Environmental-Economic Accounting (SEEA) and the Social Accounting Matrix (SAM), as well as government finance statistics (GFS) and statistical disclosure standards (GDDS and SDDA) outside of SNA.
4. It highlights key points. The newly added content is not simply an extension of the existing material but is instead emphasized by dedicating a separate chapter to the System of Environmental-Economic Accounting (SEEA), replacing the original chapter on natural resources and environmental accounting, while the remaining new content is combined into another chapter. To meet teaching needs, this book will also be supported by supplementary materials: a study guide (including case studies and a problem set), and online course materials will be provided.