增值表最早起源于20世纪70年代的英国。随后,欧洲及新加坡、日本等东亚国家也越来越关注增值表,要求本国企业编制增值表。与利润表相比,增值表突破了“企业是股东的”这一传统企业观,从社会整体的角度,反映企业创造新价值的能力,以及新价值在股东、员工、债权人、政府之间的分配情况。近年来,我国国有企业迅速发展,在促进国民经济建设、提高人民物质生活水平方面发挥了 The value-added list originated in Britain in the 1970s. Subsequently, Europe, Singapore, Japan and other East Asian countries also paid increasing attention to the value-added list and asked their own enterprises to compile the value-added list. Compared with the income statement, the value-added list breaks through the traditional corporate viewpoint that “the enterprise is the shareholder” and reflects the ability of the enterprise to create new value from the perspective of the society as a whole, as well as the value of the new value among the shareholders, employees, creditors, Between the distribution. In recent years, the rapid development of state-owned enterprises in our country has played an important role in promoting the building of the national economy and raising the people's material standard of living