| 浅析增值概念在会计中的应用
| | 关键字：收益概念；增值；增值表
Analyse the application of value-added income concept in financial accounting
CHENQiao(The Central University of Finance and Economics，Accounting Department, Beijing, 100080)
Abstract: According to the Enterprise Theory in financial accounting, enterprise is a social institution that operate for equity. Added-value income is a concept closely connected with the theory. Added-value sheet applied the new income concept, embodying the different interests which belong to every interest group and comprehensively reflecting the achievement of th
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