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一、流动资金的概念与内容流动资金与固定资金因劳动对象与劳动手段的不同价值周转方式而区别.劳动对象的价值一次性地转移到新生产的产品中去,构成产品成本的基本部分,通过产品销售实现补偿,取得货币资金,继而再购买生产需用的劳动对象,使生产持续进行下去.但是,在讨论流动资金的基本特点时,有必要指出,占用在劳动对象上的资金,只是典型意义上的流动资金.我们知道,马克思在论述流动资本与固定资本的区别时,抽象掉了流动资本的其他要素,而在论述预付资本的补偿、增殖、周转时,又引入了流动资本的其他要素.流动资金的构成要
I. The concept and content of liquidity Liquid capital and fixed capital differ according to the different value turnover methods of labor objects and labor methods. The value of labor objects is transferred to new production products at one time, which constitutes an essential part of product cost. Compensation is achieved through product sales, monetary funds are obtained, and then labor objects needed for production are purchased, so that production continues. However, when discussing the basic characteristics of liquid funds, it is necessary to point out that the funds that are occupied on labor objects are only In the typical sense of liquidity, we know that when Marx was discussing the difference between floating capital and fixed capital, he abstracted away other elements of liquid capital, and when discussing the compensation, proliferation, and turnover of advanced capital, he introduced liquid capital. Other elements. The composition of liquidity