Study On Value Added Statement

Accountant environment has changed from industry economy time to the knowledge- base economy time with human society. Enterprise is shareholder's enterprise no longer, but is a group of benefit relevance person contract aggregation. Relevance person include the shareholder , creditor, the government, employee and so on. They invest capital in enterprise by a dominance's or the recessiveness business contract, every kind of capital has made certain contribution out to enterprise, All these capital should enjoy corresponding rights and interests in enterprise, therefore they hope that enterprise's accounting statement can satisfy themself. However, value of the traditional financial accounting comes down increasingly by taking tangible resource meterage and report as core, reform is important. This needs one kind of form (Value Added Statement), which can reflect information that every benefit relevance person needs information. Moreover, enterprise develops a wound excessively that an ecological environment is worsening, the sustainable development theory demand satisfying modern need satisfying younger generation need, this requires that enterprise reveals society responsibility.Value Added Statement, which is popular in Europe, is one kind of new form by the calculating enterprise added value forehead , assembling and distributing enterprise added value forehead. Value Added Statement is considered the fourth position after balance sheet , profit form, Consolidated Cash Flow Statement. With development of our country economy, this kind of form can satisfy the shareholder , the creditor, can satisfy the need to information such as the country, staff and worker. Value Added Statement is an important problem which is worth paying attention in theory boundary and be in practical boundary attention .The main body of artical makes the contrast to accounting statement limitation currently in effect and Value Added Statement Advantage, have analysed carrying out added value form information necessity and feasibility in our country, have studied Added value form establishment in some fundamental theory problems, have designed the added value form being suitable to our national condition, leads the Du Pont analytic body into the added value form, Make original added value form analysis systematical and correlatal.