中文摘要：

社会与人口核算和国民经济核算是政府统计中具有同等重要性的综合核算体系,两者都是独立的、完整的系统体系。与国民经济核算相比,社会与人口核算目前并未得到足够重视。一个重要原因是,社会与人口核算和国民经济核算间的关系没有理清。本文从社会与人口核算和国民经济核算的关系入手,对社会与人口核算进行再认识,对两大核算体系的核算对象、体系结构、核算形式及核算方法进行比较研究,明确社会与人口核算的重要性。文章最后探讨了社会与人口核算未来研究需重点关注的内容。

英文摘要：

Social and demographic accounting and national economic accounting system are both independent,complete system, which have the same importance in the government statistics. Compared with national economic accounting system,social and demographic accounting has not received enough attention. One important reason is that the relationship between social and demographic accounting and national economic accounting is unclear. From the relation of social and demographic statistics and national economic accounting,this paper makes a comparative study on their accounting object,system structure,accounting form and accounting method,and confirm the importance of social and demographic accounting. Lastly,it discusses some aspects that social and demographic accounting should deeply concern in the future.