الحسابات الوطنية
الحسابات الوطنية National accounts or national account systems (NAS) are the implementation of complete and consistent accounting techniques for measuring the economic activity of a nation. These include detailed underlying measures that rely on double-entry accounting. By construction such accounting makes the totals on both sides of an account equal even though they each measure different characteristics, for example production and the income from it. As a method, the subject may be termed national accounting or, more generally, social accounting.[1] Stated otherwise, national accounts as systems may be distinguished from the data associated with those systems.[2] While sharing many common principles with business accounting, national accounts are based on economic concepts.[3]
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المكونات الرئيسية
التاريخ
انظر أيضاً
الهوامش
- ^ Nancy D. Ruggles, 1987. "social accounting," The New Palgrave: A Dictionary of Economics, v. 4, pp. 377-82.
- ^ United Nations, The System of National Accounts and National Accounts Data.
- ^ Joel S. Demski, 2008. "accounting and economics," The New Palgrave Dictionary of Economics. Abstract.