金融核算理论问题研究杨灿一、关于金融核算与分配核算的关系问题宏观层面的国民经济核算围绕着社会再生产的全过程建立其结构。社会再生产流程起于生产（产品的直接生产），抵于使用（消费和投资等），周而复始；流通和分配介于生产与使用环节之间，成为连接两端的中间环... Research on Financial Accounting Theory Yang Can a, on the relationship between financial accounting and distribution accounting Macro-level national accounting around the whole process of social reproduction to establish its structure. The social reproduction process begins with production (direct production of the product), comes into play (consumption and investment, etc.), circulates and distributes the intermediate ring between the production and the use ...