什麼是國民所得會計

一套被用來衡量一國的所得與生產的原則和方法。衡量國家經濟活動有兩個途徑︰產出法為按一定時期間（通常為一年）財貨和勞務總生產量的貨幣價值來計算；所得法為根據經濟活動在分攤資本消費後所衍生出的總所得來計算。最常用的國內產出指標是國內生產毛額（GDP）。國民所得可由國民生產毛額（GNP）扣除某些非所得費用的項目而推衍出來，這些項目主要為間接税、補貼和折舊。這樣計算的國民所得代表生產因素所有者的總所得；換言之，它是工資、薪資、利潤、利息、股利和租金等的總和。用來計算國民生產毛額和國民所得的資料，可以經由許多方式來説明經濟體系中的各種關係。一般利用的資料包括按產品類型或產品發展的功能階段來分析國民生產毛額或與其密切相關的國內生產毛額（GDP）；按所得類型來分析國民所得或財政來源（例如個人、公司的儲蓄和國家赤字）的分析。

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).