Content Aspects of Identification of Institutional Units in the System of National Accounts of Russia

In the unified version of the system of national accounts developed by the United Nations (UN), a country's economy is defined as a total set of resident institutional units grouped into the corresponding institutional sectors and sectors of the economy. However, this version defines only the «General meaning» of the concept of «institutional unit» which makes it vague and uncertain for a specific system of national accounts and creates certain difficulties in its practical application. The article provides a meaningful identification of this concept in relation to the system of national accounts of Russia. It examines the features, composition and classification characteristics of Russian institutional units, factors of their allocation and grouping as well as the economic modes of their functioning.