关键词: SNA, 国民账户体系, 卫星账户

Abstract: The System of National Accounts 2008 (SNA 2008), the fifth version of the SNA, was published by the UN in 2011. This paper discusses the evolution of the SNA from three aspects. At first, on the basis of reviewing the history of the SNA, the paper makes it clear how the SNA has become a mature and general analytical tool. Then it summarizes the major steps the SNA has taken in developing its flexibility in order to expand the relevance of the national accounts. Finally, it explains how the SNA has harmonized with other international statistical standards and reinforced its central role. Through these discussions, the contribution of 2008SNA to the development of national accounts in theory and application has been clarified.

Key words: SNA, The System of National Accounts, Satellite Accounts