关键词: 文化产业, 增加值, 结构方程模型

Abstract: The development of accounting method in the service industry of China is relatively slow nowadays, but the increasingly importance of service industry give rise to an urgent request for the quantity and quality of service accounting data. On the weak base of the grass root accounting data, cultural industry, as a modern industry, if follows the routine SNA method, will cause some adapting problems and affect the data quality. How to improve and develop the accounting method of value added in service industry? The article brought forward a new idea and exploration, taking the value added accounting of cultural industry for example, to introduce statistical models to evaluate some important value data by high quality volume data. 

Key words: cultural industry, value added, SEM