Abstract: The author analyzes the drawbacks in the accounts of national assets debts in our country, i.e., the structure of the value change cannot be reflected, actual surplus and defict are not shown up, and without international comparison; the way to solve these problems are put forward: decomposition and adjustment of the accounts. The essence of the relevant accounting concepts in the Wast are deeply shown up with easy understandable way to link the account system in the West.