严格区分增加值同中间消耗的界限,对于明确增加值的含义,正确计算增加值具有重要意义。从理论上讲,增加值和中间消耗是两个不同的指标,前者是指生产或劳务过程中所创造的价值,后者是在生产物质产品或提供劳务的过程中所消耗的物质产品的价值。但两者都是企业所生产的物质产品或劳务的总值的组成部分。这里需要指出的是,固定资产折旧虽然是生产设备及设施在生产或劳务过程 Strictly distinguish between the added value and the middle of the consumption of the limit, the value of a clear value-added, the correct value-added is of great significance. In theory, the added value and the intermediate consumption are two different indicators, the former refers to the value created in the process of production or labor, and the latter is the value of the material products consumed in the production of material products or rendering of services . But both are part of the total value of the material goods or services produced by the enterprise. What needs to be pointed out here is that while depreciation of fixed assets is a process of production or service of production equipment and facilities