Abstract: The paper gives some personal ideas concerning the supplement and adjustment of the basic accounting contents of China’s new SNA, including (1) ruling out from China’s new SNA the content of national income accounting in SMP; (2) adjustment of the accounting of intermediate consumption and fixed capital consumption; (3) introduction of accounting of real social transfer and real final consumption; (4) adding adjustment of net property right changes of old-age pension; (5) widening accounting coverage of flow and stock of fixed capital; (6) independent accounting of valuables; (7) breakdown of other changed accounting of the assets.