增加值核算与会统衔接刘丽萍用分配法计算增加值可以从企业初次分配的角度来反映企业最终生产活动成果。企业初次分配包括了增加值的构成要素的四个组成部分，即劳动者报酬、固定资产折旧、生产税净额和营业盈余。按分配法计算增加值的主要资料来源是企业的会计核算资料。... Value-added accounting and meeting convergence Liu Liping calculated the added value using the distribution method to reflect the final production activities of the company from the perspective of the initial distribution of the company. The initial allocation of an enterprise includes the four components of the value-added components, namely, labor compensation, depreciation of fixed assets, net production tax, and operating surplus. The main source of data for calculating the added value by the distribution method is the enterprise’s accounting data. ...