现今世界各国国民收入的核算体系有两种,一种是物质产品平衡体系,简称MPS,以生产物质产品为原则,它的计算口径是工业、农业、建筑业、交通运输邮电业、商业饮食业等五大物质生产部门,把国民收入视为物质生产范畴来计算国民收入生产额。苏联、东欧等计划经济国家采用这种体系,又称东方体系;我国计划统计部门计算国民收入,是五十年代从苏联学来的,也是采用这种体系。另一种是国民经济帐户体系,简称SMA。它的计算口径,既包括物质产品的生产,还包括文化、教育、卫生、科研、旅客运输、旅游、公用事业、服务行业、银行、保险、军政部门等非物质生产部门的生产。这种体系是西方资本主义 Nowadays, there are two accounting systems for national income of various countries in the world. One is the system of material product balance (MPS), which is based on the principle of producing material products. Its calculation is based on the industrial, agricultural, construction, transportation, postal and telecommunications, commercial catering, etc. The five major material production departments regard the national income as the category of material production to calculate the national income production. The Soviet Union, Eastern Europe and other planned economy countries to adopt this system, also known as the Oriental system; China’s planning and statistics department to calculate national income, was learned from the Soviet Union in the fifties, but also the use of such a system. The other is the national economic account system, referred to as SMA. Its calculation includes not only the production of material products but also the production of non-material production sectors such as culture, education, health, scientific research, passenger transport, tourism, public utilities, service industries, banking, insurance and military administration. This system is Western capitalism