Abstract: The current national economic accounting system does not distinguish between the knowledge-intensive service industry and the traditional service industry; the setting-up of the variables and the accounting treatment also fails to show the important features of the knowledge-intensive service industry. Therefore, it is necessary to build an accounting system for the knowledge-intensive service industry, which is embedded in the national economic accounting system. Its compiling includes the three steps: decomposition of the existing flow and stock, addition of the expansion variables and the design of accounts. Such an accounting system has a certain degree of operability, focuses on the comparison between the traditional service industry and the knowledge-intensive service industry, and is helpful to provide more perspectives to the study of the knowledge-intensive service industry.

Key words: national economic accounting system；knowledge-intensive service industries；decomposition；construction ideas