【摘要】In market economy,SNA(A System of National Accounts),GFS(A System of Government Finance Statistics)and MFS(Money Finance Summery)are the important tools in management of macro-economy In this paper,a comparison of SNA,GFS and MFS were made on the accounting rule,the accounting structure and the accounting general framework,and a analysis were made on the accounting body,the accounting objective,the system of indicators,the standard classification and the full accounts.