Recently, the "General Principles for Cost Accounting Model of Photovoltaic Industry" was officially released. This principle unifies the cost calculation scope, calculation model, and calculation coefficients across the entire industry chain of "silicon material - silicon wafer - battery - module", forming a unified cost accounting framework that spans the entire industry chain. It marks the transition of photovoltaic industry management from self-regulatory initiatives to institutionalization and standardization. Since the beginning of this year, the prices of photovoltaic main materials have been continuously under pressure, posing challenges to business operations. Industry experts point out that the root cause of "involutionary" competition lies in the development logic shifting from competing on technology and innovation to competing on price and scale. The implementation of the "General Rules" has ushered in a unified cost accounting method that is operable and verifiable for all links, guiding enterprises to shift from being price-driven to value-driven, and allocating more resources to technological research and development, quality improvement, and brand building.