附加值也称为增加值,它作为反映经营成果的会计、统计指标,受到人们的重视。在统计上,它已成为国民经济核算的重要基础;在会计上,它扩大了现有会计信息的使用范围;而在管理上则形成了“附加值经营规则”。为什么会计、统计和管理上都如此重视附加值? 一、附加值的产生及其作用 附加值,会计上习惯简称增值,它是指一个经济实 Value-added, also known as value-added, is valued as an accounting and statistical indicator of business performance. In statistics, it has become an important basis for national economic accounting; in accounting, it has expanded the scope of the use of existing accounting information, while in management has formed a “value-added management rules.” Why accounting, statistics and management are so attached importance to value-added? First, the added value and the role of value-added, accounting, accustomed to the value-added, it refers to an economy