Основы национального счетоводства (международный стандарт)

Abstract

The textbook examines the main provisions of the international standard in the field of national accounting — the System of National Accounts 2008. The fundamental concepts of the system of national accounts are described, such as the concept of economic production and the concept of income, which determine the content of the main indicators of the system, the content of such categories as "economic operation" and "economic asset" is explained. Recent changes are given in the interpretation of a number of important economic transactions, such as spending on research and development, on the acquisition of weapons systems, the issuance of financial intermediation services, the issuance of central bank services. The system of key accounts and its main indicators, such as gross domestic product, gross national income, gross national disposable income, national wealth, as well as methods of their calculation are characterized. The tasks, tests and control questions for all topics are given, as well as a dictionary of the most important terms of the system of national accounts in Russian and English and a list of recommended literature. The system of national accounts is a special system of ordering data on an innumerable number of economic transactions carried out by a multitude of economic entities. This ordering, based on the most important concepts and definitions of the system of national accounts, allows us to show the relationship between the most significant aspects of the economic process, which is necessary for decision-making by public authorities on the formation of economic policy. The study of the system of national accounts should contribute to the development of economic thinking. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended primarily for undergraduate and graduate students studying in the field of Economics.