中文摘要：

本文阐述了FATS在属权贸易核算中的关键作用,提出将属权核算原则由服务贸易扩延到货物贸易;并论证了美国对于属权贸易核算的贡献;最后分析了中国FATS建设面临数据多源和数据缺失的困扰,提出搞好FATS建设的建议。

英文摘要：

In Section One,this paper firstly explains how FATS plays a key role in ownership-based trade account,and why ownership-based trade account should be extended from trade-in-services to trade-in-merchandise.In Section Two,we show USA＇s contribution in developing ownership-based trade account.In Section Three,this paper analyzes China＇s difficult position in developing her FATS,which is resulted from the multiple sources of FDI data and lack of data of foreign invested-enterprises.Finally,we put forward some suggestions concerning well developing China＇s FATS.