会计核算和统计核算是我国经济核算体系中的最重要的两个部门,而在之前的经济体系中两者一直处于相互独立的状态。本文从会计核算和统计核算协调统一的可能性入手,分析了会计和统计核算之间的同一性与差异性,提出两者协调统一发展的途径。 Accounting and statistical accounting are the two most important sectors in our economic accounting system, and in the previous economic system the two were always independent of each other. This article starts with the possibility of harmonization of accounting and statistical accounting, analyzes the identity and difference between accounting and statistical accounting, and puts forward the way of their coordinated development.