{"id":199,"date":"2026-10-16T11:06:25","date_gmt":"2026-10-16T11:06:25","guid":{"rendered":"https:\/\/www.lacompta.org\/?page_id=199"},"modified":"2026-10-16T21:53:49","modified_gmt":"2026-10-16T19:53:49","slug":"lc-6a581ad39cc8b2b2eb51","status":"publish","type":"page","link":"https:\/\/www.lacompta.org\/faq-comptabilite\/comptabilite-nationale.php","title":{"rendered":"Que signifie la comptabilit\u00e9 nationale ?"},"content":{"rendered":"<h1>Que signifie la comptabilit\u00e9 nationale ?<\/h1>\n<div id=\"section\"><input type=\"hidden\" id=\"user_connected_quotes\" value=\"0\"><\/p>\n<div id=\"blackBack\"><\/div>\n<div id=\"userBlockNotConnected\" style=\"display:none;\">\n<div id=\"users_only\">\n<div id=\"users_only_title\">Seuls nos <span id=\"underline\">membres premium<\/span> peuvent voir <span id=\"underline\">les liens, et les t&eacute;l&eacute;chargements !<\/span><\/div>\n<div id=\"users_only_title_2\">Devenez un membre premium pour <strong><span id=\"underline\">3 &euro; seulement<\/span><\/strong><\/div>\n<div class=\"users_only_price_fork\"><a href=\"\/create_account\/page-1.html\" style=\"color: #fff;text-decoration:none;display:block;padding:8px;\">Devenir Membre Premium <strong> &#8211; 3 &euro;<\/strong><\/a><\/div>\n<div id=\"account_link_connect\">\n\t\t\t\t\t\t\t\t\t\t\t\tVous avez d&eacute;j&agrave; un compte, <a href=\"\/manage_account.html\">Identifiez-vous<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n<div id=\"close_account_box\">FERMER [X]<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div align=\"center\">\n\n<\/div>\n<div id=\"article\"><input type=\"hidden\" id=\"file_name\" value=\"296\" name=\"file_name\"\/><\/p>\n<p>La comptabilit\u00e9 nationale est un ensemble de comptes de la nation, c\u2019est un outil indispensable pour la compr\u00e9hension de l\u2019\u00e9conomie de la nation.<\/p>\n<div align=\"center\">\n\n<\/div>\n<p>C\u2019est une pr\u00e9sentation de l\u2019ensemble des informations chiffr\u00e9es relatives \u00e0 l\u2019activit\u00e9 \u00e9conomique d\u2019une nation, elle d\u00e9crit les ph\u00e9nom\u00e8nes fondamentaux de la production, de la distribution, et de la richesse de la nation.<\/p>\n<p><span class=\"b\">Pour aller plus loin<\/span><\/p>\n<p><a href=\"\/articles\/types-de-comptabilite.html\">Les types de comptabilit\u00e9 :<\/a>  Il y a quatre types de comptabilit\u00e9 : la comptabilit\u00e9 g\u00e9n\u00e9rale, la comptabilit\u00e9 analytique, la comptabilit\u00e9 nationale, et la comptabilit\u00e9 publique. Dans cet   article : D\u00e9finition comptabilit\u00e9 g\u00e9n\u00e9rale, analytique, nationale, et publique.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/organisation-comptable-le-journal.html\">Organisation comptable : Le Journal :<\/a> Le journal est un document comptable qui enregistre, de fa\u00e7on chronologique et continue, toutes les op\u00e9rations \u00e9conomiques effectu\u00e9es par l\u2019entreprise au cours d\u2019une p\u00e9riode souvent appel\u00e9 exercice.<\/p>\n<p><a href=\"\/cours\/cours-de-comptabilite-generale\/plan-comptable-presentation-et-analyse.html\">Plan comptable pr\u00e9sentation et analyse :<\/a> Le plan comptable se caract\u00e9rise par le mode de codification d\u00e9cimale pour le classement des comptes, le num\u00e9ro ou le code et l\u2019intitul\u00e9 du compte permettent l\u2019identification de l\u2019op\u00e9ration en comptabilit\u00e9.<\/p>\n<p><a href=\"\/articles\/principes-de-comptabilite.html\">Les principes de comptabilit\u00e9 :<\/a> Afin d\u2019atteindre son objectif de l\u2019image fid\u00e8le la comptabilit\u00e9 doit respecter certains principes qui conditionnent cette discipline \u00e0 savoir : le principe de prudence, le principe du co\u00fbt historique, le principe de non compensation, le principe d\u2019ind\u00e9pendance de l\u2019exercice, le principe de continuit\u00e9 de l\u2019exploitation.<\/p>\n<div align=\"center\">\n<\/div>\n<div style=\"\n    padding: 4px;\n    border: 1px #2e93c361 solid;\n    border-radius: 2px;\n    transition: all 0.3s cubic-bezier(.25,.8,.25,1);\n    \"><\/p>\n<div><a id=\"title_external_from_page\" href=\"\/comptabilite-modeles-excel.html\">Documents de comptabilit&eacute; (mod&egrave;les et tableurs Excel,xls,xlsx)<\/a><\/div>\n<div align=\"left\">\n<p id=\"p_to_hide\" style=\"margin-top: 6px;\n    margin-bottom: 6px;\">Documents, mod&egrave;les et tableurs Microsoft Excel et Libre Office. Calcul des heures de travail, &eacute;tat de rapprochement bancaire, compte de r&eacute;sultat, Mod&egrave;le facture avec TVA, remise et acompte&#8230; <\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div id=\"sidebarRight\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Que signifie la comptabilit\u00e9 nationale ? Seuls nos membres premium peuvent voir les liens, et les t&eacute;l&eacute;chargements ! Devenez un [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-199","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/199","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=199"}],"version-history":[{"count":3,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/199\/revisions"}],"predecessor-version":[{"id":2097,"href":"https:\/\/www.lacompta.org\/index.php?rest_route=\/wp\/v2\/pages\/199\/revisions\/2097"}],"wp:attachment":[{"href":"https:\/\/www.lacompta.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}