增值表是反映企业增加价值的贡献的会计报表。其主要功能在于为投资者、债权人、政府、本单位职工以及其他利益集团提供企业的经营成果(增值额)以及这些成果分配情况的信息,随着经济体制改革的不断深入,旧的经济利益格局已被打破,新的多元的利益集团已经形成。为了协调好各利益集团的关系,并正确地对各利益集团在经济活动中的业绩和利益进行反央和报告,有必要编制增值表。本文拟就国营工业企业编制增值表问题作一粗浅的探讨。一、编制增值表的必要性首先,是提供信急的需要。世界正逐渐从工业社会向信息社会演变,这一巨大的社会结构变革使 The value added form is an accounting statement that reflects the contribution of the added value of an enterprise. Its main function is to provide investors, creditors, governments, employees of this unit and other interest groups with information about the operating results (value added) of enterprises and the distribution of these achievements. With the continuous deepening of economic system reform, the old pattern of economic interests Has been broken, new diversified interest groups have been formed. In order to coordinate the relations among various interest groups and correctly correct and report the performance and interests of various interest groups in their economic activities, it is necessary to compile the value added form. This article intends to state-owned industrial enterprises to prepare value-added form to make a brief discussion. First, the need to prepare value-added list First of all, is to provide the urgent need. The world is gradually evolving from an industrial society to an information society. This huge social structural change has made