经济增值

管理会计介绍了目标成本，如准备财务预算、作业成本管理、平衡计分卡和经济增值方法，伴随着奖金系统，已经发展成为反映经营管理战略需要的工具。

Managerial accounting introduces target costing , how to prepare financial budget , activity-based management , the Balanced Scorecard and economic value added measures , which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management .

这种新型的产业模式不仅为社会发展提供了新的经济增值点，也为旅游产业注入了新的元素与活力。

This new industry pattern has not only provided Economic Value Added ( EVA ) to social development , but also instilled fresh elements and vigor into the tourism industry .

地理标志产品经济增值潜力的产业价值链分析

The Analysis on Industrial Value Chain of Geographical Indication Product 's Economic Increment Potential

事实证明，和传统工业和农业不同的是，文化产业具有社会教化和经济增值的双重功效。

Facts have proved that the cultural industry distinguishes the traditional industry and agriculture in its unique function of social education and economic value-added effect .

教育服务的提供、生产和消费，可以增加人力资本存量，促进学校经济增值，促进经济增长和可持续发展，促进教育服务贸易；

The offering , production and consumption of the educational service , can increase the capital stock of manpower , promote the economic appreciation of the school , promote economic growth and sustainable development , promote educational service trade ;

其次对产业技术的形成与演进进行了分析，以揭示技术的经济增值过程，为后续产业技术体系的构建打下理论基础；

Next analyzed the formation and evolution course of the industrial technology , for revealing the truth how the technical economy can be increase constantly , which used as the theory foundation of the construct of the industrial technology system ;

EVA（经济价值增值）：优点、缺陷与应用的探讨

EVA : Advantage , Disadvantage and the Discussion of Its Use

财富创造：让经济体系增值的回报；而非由高层攫取的掠夺性收益。

Wealth creation : the rewards of adding value to the economic system ; as opposed to predatory gains seized by those at the top .

第三、对社会及经济价值的增值。

Third , the social and economic aspects will be value-added .

循环经济的价值增值与超循环理论

Value Increment of Circular Economy and Hypercycle Theory

如何适应新的经济形势对增值税加以改进以促进我国经济快速、持续、稳定发展具有十分重要的意义。

How to adapt the new economic situation to improve to the increment duty promotes our country economy fast , the steady progression to have the very vital significance continually .

物流产业分工减少经济主体价值增值链条上花费运输费用和通信费用，这些费用是国际贸易的外生交易费用的组成部分。

Logistics labor-division reduces the cost of economy main body value increment chain – transport costs and communications cost , these charge is composed of outside trade charge of international trade .

因此，本文首先对我国六大国民经济部门的增值税税负转嫁情况进行了理论分析；其次，在理论分析的基础上借鉴和修改了朱喜安的税负转嫁统计模型进行了实证分析。

Therefore , in the first section , this study makes a theoretical analysis on the shifting of VAT in the six economic departments ; second , based on the theoretical analysis , this study makes a empirical analysis of tax shifting .

第五章是对我国不发达市场经济条件下的增值税抵扣制度的研究。

The author explores the VAT deduction system in the underdeveloped market economy in China .

政策应促进这些调整，为经济增长和财富增值奠定基础。

Policies should facilitate these adjustments , and offer a foundation for growth and wealth appreciation .

1994年税制改革，基于当时的经济形势，在增值税的类型问题上，选择了生产型的增值税。

We chose the Production-based value-added tax in the tax reformation , based on the economics situation in 1994 .

其中增值税转型研究的相关文献包括三个方面：增值税转型对宏观经济的影响、增值税转型对微观企业的影响、增值税转型其他方面研究。

The literature of value-added tax including three areas : the impact of transformation of value-added tax on macro-economic , on micro-enterprises , and on other aspects .

当前我国税收流失主要存在于公开经济当中，而公开经济中又以增值税的绝对规模流失最为严重。

Tax evasion mainly exists in open economy , the severest of which being the absolute scale of value added tax .

就区域经济而言，工业与科技，尤其是制造业是其发展的动力，农业是基础，第三产业是区域经济运行与增值的重要保证。

In term of the area economy , industry and scientific technology , especially the manufacturing , are the driving force of its development ; agriculture is the base ; service section is the guarantee for the area economy and value increase .