国民所得会计(national income accounting)

一套被用来衡量一国的所得与生产的原则和方法。衡量国家经济活动有两个途径︰产出法为按一定时期间（通常为一年）财货和劳务总生产量的货币价值来计算；所得法为根据经济活动在分摊资本消费後所衍生出的总所得来计算。最常用的国内产出指标是国内生产毛额（GDP）。国民所得可由国民生产毛额（GNP）扣除某些非所得费用的项目而推衍出来，这些项目主要为间接税、补贴和折旧。这样计算的国民所得代表生产因素所有者的总所得；换言之，它是工资、薪资、利润、利息、股利和租金等的总和。用来计算国民生产毛额和国民所得的资料，可以经由许多方式来说明经济体系中的各种关系。一般利用的资料包括按产品类型或产品发展的功能阶段来分析国民生产毛额或与其密切相关的国内生产毛额（GDP）；按所得类型来分析国民所得或财政来源（例如个人、公司的储蓄和国家赤字）的分析。

English version：

national income accounting

Set of principles and methods used to measure a country's income and production. There are two ways of measuring national economic activity: the expenditure approach, which measures the money value of the total output of goods and services in a given period (usually a year); and the income approach, which measures the total income derived from economic activity after allowing for capital consumption. The most commonly used indicator of national output is the gross domestic product (GDP). National income may be derived from gross national product (GNP) by making allowances for certain non-income costs included in the GNP, such as indirect taxes, subsidies, and depreciation. National income thus calculated represents the aggregate income of the owners of the factors of production; it is the sum of wages, salaries, profits, interest, dividends, rent, and so on. The data accumulated for calculating the GDP and national income may be manipulated in various ways to show various relationships in the economy. Common uses of the data include breakdowns of GDP according to type of product, breakdowns of national income by type of income, and analyses of the sources of financing (e.g., personal savings, company funds, or national deficits).