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由卢森堡《资本积累论》一书的出版所引起的争论,是马克思主义史上有关帝国主义问题的一场重要理论争论。卢森堡认为、马克思的有关社会资本扩大再生产的理论尚未完成,因为它没能解决用于积累的那部份剩余价值是如何实现的;非资本主义经济的存在是实现资本积累的必要的不可缺少的条件;争夺实现资本积累所必需的非资本主义国家或地区成了帝国主义的最深刻的经济根源。这些观点遭到了一些人的公开批评。但是,这些批评本身就有许多理论上的错误。列宁也曾表示反对卢森堡的错误观点。但因各种原因一直未能对其作公开批评。所以直到第三国际成立后,一些德国共产党的代表还坚持她的观点。布哈林不得不发表《帝国主义与资本积累》的长篇文章再次对卢森堡的理论进行了批评。
The controversy arising from the publication of the book “The Theory of Capital Accumulation” in Luxembourg is an important theoretical debate on the question of imperialism in the history of Marxism. In Luxembourg's opinion, the theory of Marx's expansion of reproduction of social capital has not yet been completed because it failed to solve the part of surplus-value for accumulation; the existence of a non-capitalist economy was indispensable to the accumulation of capital Conditions; the non-capitalist countries or territories that are competing for the accumulation of capital have become the most profound economic source of imperialism. These views have been openly criticized by some people. However, there are many theoretical mistakes in these criticisms. Lenin also expressed opposition to the erroneous view of Luxembourg. However, it has not been publicly criticized for various reasons. So until the establishment of the Third International, some representatives of the German Communist Party also insisted on her point of view. Bukharin had to publish a long article entitled “Imperialism and Capital Accumulation,” which once again criticized the theory of Luxembourg.