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, Vol. 31 
