【摘要】This paper briefly reviews the basic courses of the innovation of the Chinese System of National Accounting, compares the main differences between the new edition and the old one, analyses some existent problems, and tries to point out the direction for further improvements. This paper stresses on the integrating of “basic accounting sheet” and “national accounts” and the choice of “the modes of accounts”. These studies aim to provide some references for the innovation of the Chinese System of National Accounting.