摘要：ISWGN (Inter-Secretariat Working Group on National Accounts) is revising 2008 SNA and is expected to publish the latest version of SNA in 2025. In this context, this paper observes SNA (System of National Accounts) from a new perspective of global public goods and further understands the public goods attributes of national accounts. The global public good is developed from the theory of public goods. According to its definition, classification, and supply rule, SNA is considered a global public good in essence. In terms of characteristics, SNA belongs to means-oriented and best shot supply-oriented global public goods. It has network effect and belongs to network global public goods. And it is also global institutional knowledge, belonging to knowledge-based global public goods. Although SNA serves as a global standard of national accounts, it is not mandatory for consumption. As a global public good, SNA can enhance a country's statistical ability, avoid and reduce the cost of developing the system of national accounts, and reduce transaction costs. At the same time, SNA has the problem of underprovision and underuse, which requires global cooperation in the revision process of SNA. The evolution of SNA demand determines the evolution of SNA supply. Therefore, even if SNA is a global public good, it does not mean that countries should copy SNA, but need to "localize" SNA and transform it from a global public good to a national or regional public good.
