Abstract��
The national balance sheet is one kind of table to reflect comprehensively the total amount and its structure of a nation��s assets and liabilities,which is an important decision-making reference of the party and the government, occupying an important position in the system of national accounts. China��s national balance sheet was referred to an unprecedented height in 2013, and it is very necessary to speed up the establishment of China��s national balance sheet. The system of national accounts(SNA2008)of the United Nations is one of the theoretical basis of China��s national balance sheet, whose classification of units and classification of assets and liabilities are the foundation of the national balance sheet; accounting table, accounts and matrix are the tools for compiling the national balance sheet. Therefore, this paper studies and explores the basic form, sheet elements and the construction of China��s national balance sheet in order to take an example for the practice of national balance sheet in China.
2014 
