Abstract:

Under the goal of high–quality development, this article reflects on the SNA and its related indicators ac- counting framework, identifying limitations and issues regarding its compatibility with the characteristics of China's socialist economic activities. From three dimensions—theoretical foundation, methodological basis, and practical basis—the article explores the rationale and importance of constructing an accounting system from the perspective of Marxist political economy. It summarizes the beneficial explorations in indicator accounting frameworks under the current political economic perspective. Finally, the article proposes suggestions for improving data collection and accounting methods to meet the needs of a political economic accounting system. The aim is to establish an accounting system that can reflect China's unique characteristics while also aligning with international standards, providing a scientific basis for relevant indicator calculations and supporting China's high–quality development.

Key words:

high-quality development, national economic accounting, SNA, priority of the production perspective, input-output table

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