军工企业工业增加值计算方法改进措施研究

Research on the Improvement of the Measurement to the Industrial Added Value of the Defense Industrial Enterprises

工业增加值是以货币形式表现的、工业企业在报告期内全部工业生产活动的最终成果,是工业企业在生产产品或提供劳务过程中新增加的价值。工业增加值作为体现各工业生产单位经济运行质量和最终经营成果的重要指标,既反映本单位对国内生产总值(GDP)的贡献,又反映本单位的生产效率,还是计算全员劳动生产率、万元工业增加值能耗等指标的基础。有两种计算工业增加值的方法,分别为生产法和收入法(分配法)。从理论上讲,两种方法计算的工业增加值应该基本一致。但是,由于军工企业存在批生产与科研试制混线生产的问题,导致两种方法计算的工业增加值差异率较大。要解决军工企业工业增加值计算过程中存在的问题,需要将批生产和科研试制生产产生的相关成本费用区分开,使得军工企业工业增加值的计算过程符合"中间投入跟着产值走"的原则,提高军工企业工业增加值计算数据的准确性。

Industrial added value is the final outcome of all industrial production activities with the form of currency in industrial enterprises in the reporting period. It is new added value in the process of producing products and providing services. The industrial added value is an important indicator of the quality of the economic operation, reflecting the enterprise's contribution to the GDP and the production efficiency of the enterprise. Moreover, industrial added value is the base of calculating the labor productivity and energy consumption per 10000 GDP. There are two methods for calculating industrial added value: production approach and income approach(distribution approach). Theoretically, the industrial added value calculated by the two methods should be basically the same. However, due to the existence of mixed production of batch production and scientific research production in military enterprises, the difference between the two methods is relatively large. In order to solve the problem existing in the procedure of calculating the industrial added value, things must be done to distinguish the batch production cost from the scientific research cost. The principle is that the intermediate input follows the output so that improve the accuracy of calculating the data on the improvement of the measurement to the industrial added value of the defense industrial enterprises.