关键词: 派生产业, 核算方法, 卫星账户

Abstract: Given the practical significance of the derivative industries, based on the logical relationship between the production process from the micro perspective and the social reproduction process from the macro perspective, this paper discusses the accounting of total products of derivative industries. It analyzes the internal logic and external decisive factors of introducing total products of derivative industries, and explains the methodology of derivative industry accounting by demonstrating that satellite account accounting is an ideal method and effective tool for derivative industry accounting.

Key words: Derivative Industries, Accounting Method, Satellite Account