Abstract Taking account of the fact that the present national accounting system was set up thirty years ago (and the last revision dates back to fifteen years ago), one can judge national accounting as a blocked field.In spite of this situation, economists and statisticians
still differ sharply on various aspects of national accounting. These subjects can be gathered in three categories: Conceptual aspects (production, final consumption, investment, transfers); Architecture of accounting (institutional sectors, input-output table, minor flows); Evaluation and
measures (inflation accounting, deflationary techniques, underground economy).This survey suggests that national accounting will certainly continue to arouse the attention of both scientists and users for the years to come.
