A Study on the Value - Added Accounting and Management in China

Under the market economic condition. enterprise is a profit entity, whose goal and motivate is pursuing profit and the biggest economic benefit. In a degree, is pursuing the maximum value-added. While value-added is the natural characteristic of capital. Value-added accounting and management services for enterprise pursuing the maximum value, value-added and economic benefit. It is a bridge of linking macro-accounting with micro-accounting. It is benefit for combing accounting with management; making up for the shortcomings of present accounting and enterprise management system. At the same time. it can affect enterprise’s value-added strategy, plan and budget deeply. This paper argues that china should learn and imitate korea and western country’s value added sheet and execute the first kind of value-added accounting and management presently. On the other hand, in some of the listed company with good operating and management system, introduce the economic value-added accounting and management gradually, pursuing profit and the biggest economic benefit.