摘要：National economy is a broad field of research and efforts to develop a national accounting have intensified. In the context of development of economic relations, national accounting is a necessity. Building a system of information on gross domestic product, size of national wealth, financial relations and cash flows determine studies on the economic forecast, the distribution and accumulation of national wealth. Efforts in this direction have been numerous and have their roots in the work of Antoine Laurent Lavoisier . Known as the father of modern chemistry, Lavoisier was he who first promulgated the concepts and specific national accounting methods. He was a precursor of modern economic thought.
