期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2005
卷号：XIV
页码：270-272
出版社：University of Oradea
摘要：Social Accounting System appeared out of the necessity to measure the various flows that
take place in a company with a non-monetary tool. The social flows of the company cannot be
expressed in monetary units, so there is necessary a measurement tool able to estimate these flows.
The Social Accounting is depending on National Accounting System, both of them having the same
aim – to calculate and analyze as accurate as possible the macro-economical indicators for the
national economy.
