LE SYSTEME ACTUEL DE COMPTABILITE NATIONALE ET LA PLANIFICATION

Andre Vanoli

Review of Income and Wealth, 1969, vol. 15, issue 2, 171-184

Abstract: The present system of national accounting (revised SNA and existing national systems) is a good framework for physical projections of goods and services produced by enterprises. It is less well suited to planning in value terms, because data on income are poor and the system is badly adapted to analysis at the level of decision‐making centers of the relationships of production, prices, income, and investment; the picture which it gives of the non‐market economy is inadequate; and it yields a static view of successive states of the economy, the last accented by the scarcity of structural information. The usefulness of the accounts for the formation of economic policy varies greatly according to the problems considered. Important for general aspects of economic policy in the relatively short term, they are limited in terms of fine decisions on public intervention in the market economy, and for the relatively detailed study of economic policy in the public sector itself. These shortcomings, although in part remediable, raise questions concerning the scope, object, flexibility, and spacial and temporal coverage of national accounting. Finally, the newly emerging needs of planning, especially those arising from the extension of the dialogue between social groups, the attempts at planning in value terms, and the increasing interest in the non‐market economy, suggest a need for some deconsolidation of the system. To answer these demands, a more flexible system is needed. Such a system might comprise two stages. One, a statistical framework and presentation of data, would remain close to business and public accounting. The other, a more abstract and elaborate framework for macro‐economic analysis, would correspond in large part to the present system. This system would include, around the central nucleus, a number of satellite accounts, consistent with the nucleus but articulated with it by very flexible and diverse rules. It could be extended to new fields where quantification without valuation is possible.

Date: 1969
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