恩格斯说:“劳动产品超出维持劳动的费用而形成的剩余,以及社会生产基金和后备基金从这种剩余中的形成和积累,过去和现在都是一切社会的、政治的和智力的继续发展的基础.”①我们讲经济效益,就是要做到以尽量少的活劳动消耗和物质消耗,生产出更多符合社会需要的产品.只有这样,社会才能发展,人民生活水平才能提高.关于经济效益有各种不同的表述方法:如产出与投入之比,所得与所费之比,效用与费用之比等.以产出与投入之比来说,它是说在一个企业的生产活动中,一个单位的投入量能够变成几个单位的产出量.如果这个比值等于1,那就意味着通过劳动所创造的价值,只能维 Engels said: “The surplus formed by the labor products beyond the cost of maintaining labor and the formation and accumulation of social production funds and reserve funds from this surplus have, in the past and now, been the continuation of all social, political and intellectual development . ”① When we talk about economic benefits, we must strive to produce more products that meet the needs of the community with as little lively labor and material consumption as possible. Only in this way can society develop and people’s living standards will rise. The benefits are expressed in a variety of ways: the ratio of output to input, the ratio of income to expense, the ratio of utility to cost, etc. In terms of output-to-input ratio, it is said that in a firm’s production activity , A unit of input can be converted into output of several units.If this ratio is equal to 1, it means that the value created by labor can only be dimensioned