中文摘要：

为了全面、细致地进行运输经济核算,分析了中国现行运输经济核算体系,以现有的投入产出法为基础,借鉴国外运输经济核算模式,并通过扩展现行国民经济核算主账户,构建了运输卫星账户。运输卫星账户核算表格框架包括使用表、直接需求系数表与完全需求系数表,各核算表中有49个商品部门,核算指标包括运输业生产核算指标与运输业投入产出核算指标。最后分析了自营运输数据的来源,并利用运输卫星账户对J省进行了运输经济核算。计算结果表明：该省运输业增加值由3.06亿元增长到4.24亿元,运输业占GDP比重由3.6%增加到5.1%,因此,利用运输卫星账户核算能准确评价运输产出成果及其与国民经济的有机关系,有效掌握运输生产在国民经济各部门的分配。

英文摘要：

In order to take a comprehensive and detailed transportation economic accounting,Chinese current economic accounting system was analysed.Referring foreign transportation economic accounting models and based on input-output law,a transportation satellite account was set up by expanding the existing national accounts.The satellite account includes use-table,direct demand coefficient table and total demand coefficient table,and each table includes 49 kinds of goods sectors.Its accounting indexes includes producing accounting index and input-output accounting index. Finally, the sources of self transportation data were analyzed, and the transportation economic accounting of Province J was done by using transportation satellite account. The result shows that the transportation added value rises from 306 million yuan to 424 million yuan, the proportion of transportation economy to GDP increases from 3.6% to 5. 1%. Obviously, when transportation satellite account is used to account transportation economy, transportation outputs and the organic relationship between national economy and transportation can be evaluated accurately, transportation production can be allocated into national economy departments effectively. 4 tabs, 14 refs.