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增加值是国民经济核算的一项基础指标,各部门增加值之和即是国内生产总值。企业中增加值可以反映企业的投入、产出和经济效益情况,为改善企业生产经营提供依据,并促进企业会计和统计核算的协调,企业统计工作中增加值核算占有相当重要的地位。本文论述了目前企业增加值计算中存在的问题,提出了解决的对策、建议。
The added value is a basic indicator of the national economy. The sum of the added value of various departments is the gross domestic product. The added value of the enterprise can reflect the input, output and economic benefits of the enterprise, provide the basis for improving the production and operation of the enterprise, and promote the coordination of the enterprise accounting and statistical accounting. The accounting of value added in the enterprise statistics occupies a very important position. This article discusses the current problems in the calculation of added value of enterprises, put forward solutions to the problems and suggestions.