会计核算与国民经济核算是经济管理学科的两个重要组成部分,它们分属微观核算和宏观核算两种不同的层次,彼此之间既由于核算方法等的相互渗透而具有同一性,又因为核算标准不同等诸多因素的影响而呈现差异性。人们一方面不能仅强调它们之间的同一性而改变其学科的原有性质;另一方面也不能只看到其差异性,从而造成两种核算各成一体,互不相干。弄清两种核 Accounting and national economic accounting are two important components of economic management. They belong to two different levels: micro-accounting and macro-accounting. They both have the same identity because of the mutual infiltration of accounting methods, etc., Different standards and many other factors showing the difference. On the one hand, people can not just change the identity of their subjects and change the original nature of their disciplines; on the other hand, they can not only see the differences between them, thus resulting in the two kinds of accounting being integrated and unrelated. Clear two kinds of nuclear