【摘要】The national accounting systems consisted of the SNA which is used in the market economies,and the MPS which was used in the planned economies.This paper reviews the national accounting systems in the 20 th century and prospects for the development of the national accounting system in the 21 st century.First,the paper discusses the evolution of the SNA.Second,the paper follows the career of the MPS from its first introduction in the USSR in the 1920s,adaptation as a common system for the CMEA countries in 1969,its development and extension during the following two decades;Until its termination in 1990.Third,the paper points to the connections between socioeconomic regimes and the national accounting systems,thinks that the goal model of the mational accounting system is to establish the national magaccounting system in the 21 st century and explores its theory.