增加值作为监测国民经济运行的主要统计指标已受到各级领导和社会的广泛关注，其计算数据准确与否是各级统计部门和企业统计人员的重要职责。在现行统计制度中，工业企业需同时运用“生产法”、“收入法”两种方法计算增加值，由于计算结果存在差异，即运用“生产法”计算出的 Added value, as the main statistical indicator for monitoring the operation of the national economy, has drawn extensive attention from leaders and the general public at all levels. The accuracy of its calculation data is an important responsibility of statistical departments and enterprises statisticians at all levels. In the current statistical system, industrial enterprises need to use the “production method” and “income method” to calculate the added value at the same time. Due to the difference in calculation results, that is, the calculated value of “production method”