关键词: GDP核算制度 , 年度核算 , 季度核算 , 国家核算 , 地区核算

Abstract: In view of the disputes over both Chinas GDP Accounting and the accounting results，it is necessary to carry out a thorough research on the systemBased on the documents of GDP accounting system recently issued by National Bureau of Statistics，this paper respectively analyzes on the method of annual accounting and the method of quarterly accountingThe study shows that Chinas current GDP accounting system fully integrates the basic information from various aspectsThe model of accounting respectively in economic and noneconomic census year reflects the innovation of GDP accounting in recent yearsThroughout the accounting process，there are two pairs of relation: annual accounting and quarterly accounting，national accounting and regional accountingTheir methods are relatively independent，but their results are mutually restrained and intertwined

Key words: GDP accounting system  , annual accounting , quarterly accounting , national accounting , regional accounting