The author makes use of input output model to establish the price change equation and therefrom gives the account formula for calculating the influence of the changes of one or several departments prices and the change of capital repairs of fixed assets and of new creation value on the department product prices.

Spin-out restructuring of diversified firms and corporate value creation;

News value concept and news value creation;

Ownership structure and value creation;

Cash Flow Management and Enterprise Value Creating;

This article is on the basis of the research achievement around the world,and discusses some problems including the concept of the Intellectual capital,classification,the value creating function and the way of value measurement etc.

The study of creation of value and realization of value is of great realistic significance.

The creation of value mainly solves the problems of whether labour creates value and how much value it creates.

Therefore the management for human resource becomes the key point of creation of value of enterprises.