By using accounting statistics and applying the form of account,the author explored accounting of added value of railway transportation industry from two aspects of production method and distribution method,and derived related calculation formula.

• 利用会计核算资料，采用帐户的形式，对铁路运输业增加值核算，并从生产法和分配法两个方面进行了探讨，推导相应计算公式。