国民经济核算中固定资产价值重复计量问题

Currently，there is the problem of double counting of fixed assets value in national accounts，which has led to the situation that GDP can
not fully reflect the true fruits of economic development． However，the proportions of the double accounting of fixed assets value are significantly different
in the GDPs of different countries． At the present，some theoretical tangles about the problem of double counting of fixed assets value need to be clarified，
for example，the utility theory of value and the elements theory of value can not bear the test of the practice of national accounts for no proper understanding
of value formation and transfer． If the double counting of fixed assets value is eliminated and net domestic product is established as a center index，the
system of national accounts will more truly reflect the fruits of economic development． This is conducive to improve the quality and efficiency of economic development． To do this，we ought to promote the theory innovation of national accounts，accurately account the consumption of fixed assets，strengthen international cooperation，and actively put forward the international organizations’establishment of net domestic product as a center index in the preparation of a new national accounting system．