activities of economic entities at all levels - whether it be a private company or a whole country - should be taken into account and displayed in the financial statements, which helps to analyze the current situation and forecasts for the future.However, if in the case of preparation of reporting by a standard procedure that does not require large expenditures of labor, in the case of the state is much more difficult - the whole economic life of the country during the year it is impossible to formalize a standard report on financial results.System of National Accounts has been specially designed to ensure that all nations of the world had the opportunity to be standardized and easy to grasp accounting, which was subsequently used both domestically and externally.About that, what is in the SNA and what are its characteristics, we describe in this article.
system of national accounts is a large complex of interrelated indicators that are calculated on the basis of statistics.SNA was influenced by the need to collect and organize data on the economic activities of States.The first attempts to create a prototype of the system of national accounts dating back to the thirties of the twentieth century - Keynes and his followers understood that it is impossible to carry out macroeconomic regulation, while not having a full picture of the national economic system.However, the most powerful impetus to the development of the SNA has received in the late forties, after the establishment of international organizations such as the UN, the World Bank Group and the IMF.Since the above-mentioned organizations engaged in, among other things, credit and states they needed on the basis of some indicators to assess the creditworthiness and solvency of their debtors, so it is thanks to their efforts, SNC had developed the basic principles of operation and performance of the system of national accounts.The first official standard of the SNA was adopted in 1953, the second - in 1968, the third - in 1993, and the last, current and today - in 2008.The emergence of new standards related to the restructuring of the world economy: the transition of developed countries to work in the service industry, the emergence of new industries, activities of transnational corporations, and so on.
System of National Accounts operates the following indicators:
1) GDP and GNP - these two indicators is the sum of the values of all goods and services produced in the country.The difference between the gross national and domestic product is that the concept of "internal" includes the value of products produced by non-residents on the territory of the state, and the notion of "national" production of non-residents are taken into consideration, but includes products made by residents of the state abroad.
2) Gross consumption - displays the total value of all acquired for the purpose of consumption of goods and services.Note that distinguished production (purchase of semi-finished products for further processing), and final consumption.
3) Gross capital formation - this figure gives an idea of the total amount of capital accumulation both physical and legal persons.It includes deposits in banks, money in current accounts, as well as operations on the acquisition and improvement of fixed assets.
4) Gross investments - gives an idea of the total amount invested by residents of money.On the basis of indicators №№2, 3 and 4 are calculated rate of consumption and investment, which are important indicators of the animation (the ratio of GDP growth to perfect cost or investment)
5) The foreign trade balance - shows how the country takes an advantageous position in the global market,whether it is a net exporter or importer of goods.
System of National Accounts today is the tool without which it is impossible to imagine modern economic science.Knowledge and understanding of the work and the calculation of the main indicators of the SNA is fundamental to the understanding of both the macro and megaekonomicheskih processes.
