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目前,绝大部分工业企业都是采用的“分配法”计算工业净产值,只有年报时才采用“生产法”和“分配法”两种方法同时计算,而计算的结果又往往不相等。有些同志认为:用两种方法计算的工业净产值,从理论上讲应该相等,但在实际工作中,由于企业管理水平不高,会计资料不齐,计算结果很难相等。我们认为:用两种方法计算的工业净产值,不仅从理论上讲应该相等,而且在实际工作中也应该相等。我们从1980年起,一直采用两种方法同时计算,无论是月报还是年报,计算结果总是相等的。用两种方法计算的工业净产值之所以不相等,一是国家统计局规定的计算方法不科学;二是有些企业管理混乱,把不属于产品成本开支的费用计入了产品成本;三是有些地方规定按两种方法计算的工业净产值可以不相等,并允许有5～10％的误差;有些大专院校编写的教材和参考资料,按
At present, the vast majority of industrial enterprises use the “distribution method” to calculate the net industrial output value. Only when the annual report is published, both the “production method” and the “distribution method” are used for simultaneous calculation, and the calculation results are often not equal. Some comrades believe that the net industrial output value computed using the two methods should be equal in theory, but in actual work, due to the low level of corporate management and accounting data, the calculation results are difficult to be equal. We believe that the net industrial output calculated using the two methods should not only be equal in theory, but also should be equal in practical work. Since 1980, we have been using two methods to calculate at the same time. Whether it is a monthly report or an annual report, the calculation results are always equal. The reason why the net industrial production value calculated by the two methods are not equal is that the calculation method prescribed by the National Bureau of Statistics is not scientific; second, some enterprises have chaotic management, and the cost that does not belong to the cost of the product is included in the cost of the product; It is stipulated that the net industrial output calculated according to the two methods may not be equal, and an error of 5 to 10% may be allowed; textbooks and reference materials prepared by some colleges and universities