Abstract:

      The emergence and the development of National Accounting is linked to the evolution of national economies, the amplification of the relationships between them at the global level-in the course of time, this happened during the second part of the 20^th century. For some specific needs in terms of National Accounting System (NAS) and European Accounting System (EAS), the best solution might be having separate satellite accounts. An important feature of satellite accounts is that they keep, in principle, all basic concepts and classifications of the standard framework. Only if the specific purpose of satellite accounts requires an amendment, there are introduced changes in the basic concepts. "The 2008-2010 multi-annual national statistics program", developed by the National Institute of Statistics of Romania, provides in the chapter of the satellite accounts only: environmental satellite accounts, natural resource accounting and health satellite accounts. Thus, the satellite accounts represent a beginning process in Romania and their deployment will last several years, maybe decades.