National Economics

National Economic Accounting

Release Date: 2017-09-21
Course Name National Economic Accounting Course Number
Course Semester 1 Course Time 54 Credit 3
Course Type ☑Obligatory Courses     □ Elective Courses
Institute National Economy Research center Applicable Major National Economics
Assessment method ☑Examination            □ Test
Advanced courses Macroeconomics, Microeconomics, Statistics
Teacher Hong Lin
Teaching Objectives
GDPGNINNI SNA2008
Through learning on this course, under the guidance of macro & micro economics and statistics, the undergraduate students of national economics will grasp basic theory and method of national economic accounting systematically, understand the running processes and quantitative relationship of national economy, analyze the speed of national economy growth, balance relationship and economic performance, improve the ability of handling information of macroeconomy through calculating the main index of national economy, such as GDP, GNI, NNI, by the method of account, matrix and balance sheet etc. Laying a good foundation for using national economic accounting data proficiently during economic analysis, policy making and economic management.
Through the studying of this course, students will discover problems during comparative study of SNA2008 and Chinese national economic accounting system, forming research content, select the topic of academic papers; will apply the index related to the research correctly combining with the problems existing in Chinese macroeconomy.
Teaching Contents
SNA2008

First chapter: introduction
1. The meaning and effect of national economic accounting
2. The formation and development of the national economic accounting system
3. Basic principles and methods of national economic accounting system
4. Basic classification of national economic accounting

Second chapter: Production accounting
1. Basic concepts of production and production accounting
2. The basic principle and method of GDP and its related total amount accounting
3. Main contents and basic structure of production accounts

Third chapter: Input output accounting
1. Basic principles of intermediate consumption and input output accounting
2. Calculation of direct consumption, indirect consumption and total consumption
3. the Method of Formulating Input-output Sheet
4. Application analysis of input output table

Fourth chapter: accounting of income distribution and income expenditure
1. Basic theory of income distribution accounting
2. The contents of the initial distribution of income and the method of making an account
3. The contents of the income redistribution calculation and the method of the preparation of the accounts
4. The basic theory of Income expenditure accounting
5. Basic theory of consumption accounting

Fifth chapter: Cash flow accounting
1. Basic principle of cash flow accounting
2. Basic structure of cash flow accounting sheet
3. Basic form and content of barter accounting
4. Basic form and content of financial trading accounting
5. Main content of cash flow analysis

Sixth chapter: assets liabilities accounting
1. The concept, function and classification of assets liabilities accounting
2. Historical development of asset liabilities accounting
3. Basic method for the valuation of assets and liabilities
4. National asset liabilities account, balance sheet and their equilibrium relationship
5. Application analysis of balance sheet data

Seventh chapter: International balance of payments and international investment position accounting
1. Basic principles of international payment and expenditure accounting
2. Contents of the international payment and expenditure accounting
3. Balance of international payments and method to table
4. Balance relationship in the balance of international payments
5. International investment position accounting

Eighth chapter: National economic accounting system and its matrix form
1. Universal account system of national economic accounting  
2. The main total relationship of national economic accounting account system
3. The expression and application of national economic accounting matrix

Ninth chapter: Comparison between SNA2008 and the new Chinese national economic accounting system
1. SNA2008 basic content and new changes
2. The basic content of the new Chinese national economic accounting system
3. Comparison between SNA2008 and the new Chinese national economic accounting system

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