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我国新国民经济核算体系从1985年开始研制,目前已形成较完整方案。在新体系中,核算社会总产品,特别是最终产品的生产及其使用成果,在整个核算体系中居于核心地位。在社会再生产过程中,分配是社会产品从生产到使用之间的中间环节,对社会总产品的分配核算自然是联系生产核算和使用核算的纽带。由于我国新国民经济核算体系中的社会产品与现行核算体系、或说是与MPS体系中的社会产品范畴不一,
Our country’s new national economic accounting system has been under development since 1985 and has now formed a relatively complete program. In the new system, accounting for the production of the total social product, especially the final product, and the results of its use are at the center of the entire accounting system. In the process of social reproduction, distribution is the intermediate link between the production and use of social products. The distribution of total social products is a link between production accounting and usage accounting. Due to the different social products and current accounting systems in China’s new national economic accounting system or the different social products in the MPS system,