System of National Accounts

Indispensable element in the information system of a democratic society is the statistical information. It carries the data required by the Government and the business community and the public about the economic, environmental and social situation. To ensure the usefulness and credibility of the information, statistics must be guided by scientific principles, the use of scientific standards and procedures. A summary of the economic development of the state is reflected in the national accounts (SNA).

National Accounts - a collection of various macroeconomic indicators.

Fundamentals of the theory of national accounting laid such economists as Leontief (USA), John Hicks, John Maynard Keynes (UK). First estimates of national income were made in the U.S., Japan and Germany in the early 30's. The international community has developed over decades in the UN fundamentals and standards to ensure the same for all of the methods of forming statistics. They cover all its scope and developed by different organizations: the indicators of economic development at the macro level, called SNA - the UN Statistical Commission, statistics, agriculture - FAO, working and living standards - the ILO, health - WHO, Education, Culture and Science - UNESCO so on. Create the appropriate classifications, terms and definitions, and create a language of statisticians and economists for all states of the world. But these languages need to learn to talk. The main indicators of the economy contained in the SNA, are the basis for policy making, development of economic models and forecasts.

In 1992, the statistical office of the CIS were completed a few years ago started a methodological guide for basic accounts and sectors. Since 1993, introduced and operates the third modification of the international standard SNA, which includes advances in the theory and practice of national accounting in many countries.

In Kazakhstan, the transition to international principles of statistics began in 1992 in order to unify the national accounting SNA has two levels:

• Consolidated accounts, which reflects the movement of main macroeconomic indicators (GNP, NI, investments).

• Detailed account, which shows the inter-industry linkages, the distribution of income and consumption.

We should also mention of the principle of double entry, that is, each business transaction is accounted for as a resource (in bulk), and as a result (in terms of value, money, value).