一、工业增加值概念工业增加值是指工业企业在报告期内以货币表现的新创造价值,即工业生产活动的社会最终成果,是国民生产总值的组成部分。由于国民经济活动复杂多样,许多企业并非只从事单一性质的生产活动,特别是一些大型企业,除包括不同的工业生产部门外,还附设有很多诸如学校、医院、幼几园等非物质生产部门,因此,根据不同的基层核算单位和资料报 I. The concept of industrial added value Industrial added value refers to the newly created value of industrial enterprises in terms of currency during the reporting period, that is, the final social outcome of industrial production activities and is an integral part of the gross national product. Due to the complex and diverse national economic activities, many companies are not engaged in single-product production activities. In particular, some large-scale enterprises include many non-material production departments such as schools, hospitals and kindergartens, in addition to different industrial production departments. Therefore, according to different basic accounting units and data reports