企业增值表的研究进展  

The Research Progress of the Enterprise Value-added Statement

作　　者：方小枝[1] 杨春清 

机构地区：[1]合肥学院管理系,安徽合肥230601

出　　处：《齐齐哈尔大学学报（哲学社会科学版）》2017年第2期57-60,共4页Journal of Qiqihar University(Philosophy & Social Science Edition)

基　　金：安徽省教育厅高校优秀青年人才重点项目(gxy GD2017076);安徽省哲学社会规划青年项目(AHSKQ2015D38);合肥学院人才项目(15RC21);安徽省教育厅重点项目(SK2016A0781);合肥学院人才项目(15RC20)

摘　　要：增值表已经成为学术界研究的热点问题。本文从增值表产生的历史背景、增值表的理论研究、增值表的应用研究等三个方面,对当前国内外学者的研究进展进行了系统的梳理,并对此做出了相关评述和总结。在此基础上,指出了增值表的局限性与研究展望。Value -added statement has already been becoming a topic problem in academic. From the background of the value- added statement, the theoretical study of the value-added statement, applied research of the value-added statement, the thesis system- atically focused on the current research progress of domestic and foreign scholars and made a review and summary. On this basis, this thesis pointed out the limitations of value-added statement and research prospects.

关 键 词：附加价值 增值表 研究进展 增值会计 

分 类 号：F275[经济管理—企业管理]