（August 30， 1992）
颁布日期：19920830 　实施日期：19920830 　颁布单位：国务院

Since our country's reform and opening up， the national economy has developed with great strides. The economic structures have been adjusted greatly. A deep going change has taken place in the economic system and economic mechanism. Economic relations and technological exchange with foreign countries are expanding day by day. The original national economic accounting system based on the economy of products is becoming more and more incompatible with the requirements for the development of a socialist commodity economy. The urgent need to establish a complete set of new national economic accounting rules which are suitable to China's conditions must be met， in order to grasp the national economic operations as a whole， strengthen the macroeconomic regulation， lead the economic work firmly onto a track of adjusting economic structures and improving efficiency， use scientific methods for policy-making， and promote the development of the national economy in a sustained， stable and coordinated way.

The Decision of the State Council on Strengthening the Statistical Work in January of 1984 provided that a unified and scientific national economic accounting system should be established. Since then， we have made a prolonged effort and now are almost ready to launch a new national economic accounting system. For several years， the State Statistical Bureau has cooperated with departments concerned， higher learning bodies and scientific research institutions in researching into theories， designing methods， conducting experiments， making trial calculations and doing other relevant work so that the Plan for the National Economic Accounting System of China （For Trial Implementation） has been drawn up and approved upon the justification of departments concerned and experts in different fields. This plan for anew accounting system is based on the reproduction theory of Marxism， suited to our country's actual conditions and combined with scientific accounting methods and helpful experiences throughout the world. With better usefulness and having proved to be practical through experiments and trial calculations in some places， this plan can be put into operation.

Accordingly， the State Council has decided to implement the plan for a new national economic accounting system by two stages beginning this year. In the first stage， the framework of the new accounting system shall be formed respectively at the national and provincial levels within this year and the next， in order to realize a preliminary transition. In the second stage， a total transition to the new national economic accounting system shall have been basically finished by the beginning of the year 1995. The first stage is of crucial importance. The main target of the first stage is to establish basic accounting statements for the new accounting system. That is， data for the year 1992 shall be used to work out the statement for domestic output value and its usage， statement for input and output， statement for flow of capital and statement for balance of payments， with a view of reflecting the national economic operations in a comprehensive and systematic way. To reach the target during the second stage is to work out all statements and accounts for the new accounting system more accurately and more completely， and to establish corresponding statistical indexes， statistical classifications and database systems.

The implementation of the plan for a new national economic accounting system should be considered as a major reform of the old accounting system and an important measure to improve the macro-decision and macro-control process， and to promote the deepening of reforms and expansions. This task involves a wide range of subjects， demands high-level technology and is more difficult to accomplish. Localities and departments shall treat the task as their common duty and shall join to accomplish it. Different departments shall closely cooperate with each other to provide prompt data needed by the new national economic accounting system in such fields as finance， statistics and industry， and share information among them， while they shall reform their own accounting systems as required by the new national economic accounting system. Localities and departments shall make efforts to publicize the new national Economic accounting system and give professional training， do a good job to create the fundamental conditions for statistical and accounting work， in order to lay a firm foundation and create a proper environment for introducing the new national economic accounting system. People's governments at all levels shall strengthen in real earnest their leadership over the task and lend necessary support thereto by providing personnel and allocating funds.

Measures for the implementation of the plan for the new national economic accounting system shall be separately formulated and published by the State Statistical Bureau in consultation with other relevant departments