Abstract:
Satellite accounts provide the ability to make links between non-monetary statistics and the standard national accounts.
The first type involves a rearrangement of central classifications and the possible introduction of complementary
elements. Such satellite accounts largely cover specific accounts data fields, such as expenditure on education, health
care, tourism and environmental protection and might be considered as an extension of key sectors. They may involve
some differences from the central system, such as an alternative treatment of ancillary activities, but does not change in
a fundamental way the basic concepts of System of National Accounts (SNA). The second type of analysis through
satellite accounts is mainly based on concepts that are alternatives to those of the SNA. Often, several alternative
concepts can be used simultaneously. The second type of satellite accounts analysis may involve, similar to the first
type, changes in classifications, but this type mainly focuses on alternative concepts. Using these alternative concepts
may give rise to partial complementary units, whose purpose is to supplement the central system. We conceptually
analyzed all described international and European satellite accounts, highlighting their characteristics and degree of
implementation. For Romania, the introduction of satellite accounts is far away of being realised.
