我国新国民经济核算体系的理论基础.pdfVIP

中 文 摘 要 我国现已全面实施国际上统一的的新国民经济核算体系即SNA 体系，这是否意 味着我国经济核算理论基础发生了重大转变，原有的马克思经济理论能否再作为我 国新国民经核算体系的理论依据。本文主要就我国现在理论界的种种争议展开论述， 阐明自己的观点，即新国民经济核算体系的理论基础仍是马克思劳动价值论及再生 产理论，并在此基础上吸收和借鉴了西方宏观经济理论的有益成分。全文共分五部 分： 一、国民经济核算理论的世界发展。简述国际上国民经济核算理论的发展进程。 二、我国国民经济核算理论的发展。介绍我国国民经济核算理论的几个历史阶 段，及所取得的科研成果。 三、新国民经济核算体系理论基础的几种代表性观点。简要论述我国现阶段国 民经济核算理论界的几种重要观点。 四、对我国新国民经济核算体系理论基础的重新认识。通过论证分析，说明新 国民经济核算体系的理论基础是什么。 关键词：国民经济核算理论 马克思劳动价值论 效用价值论 要素价值论 马 克思再生产理论 I Abstract China is now fully implemented the new international uniform SNA system of national economic accounting system that is, does this mean that our economic accounting theory has undergone major changes, the original Marxist economic theory is able to Nationals as our new accounting system theory. This article on China is all the controversy started theorists discussed, to clarify their view that the new theory of national economic accounting system is based on theory and Marxist labor theory of value and the reproduction of Western learning and absorption of macroeconomic theory.Full-text is divided into five parts: First, national accounts theory of world development. Brief the international national accounting theory development process. Second, Chinas National Accounting Theory. Theory of Chinas national accounts introduced several historical stages. Third, new theoretical foundation for national economic accounting system for several representative comments. Briefly discusses the current national accounting theorists in China several important points. Fourth, Chinas new national economic accounting system ba