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乡镇企业的积累与消费,是企业利润分配使用的关键,它关系到乡镇企业能否生存、发展的重大问题.马克思主义的政治经济学已经阐明,分配、首先是生产条件的分配.由于在商品经济条件下,物资运动表现为价值运动,因而生产条件的分配都是通过货币来进行的.在企业再生产的资金来源中,企业的利润,关系着企业进行再生产的能力、规模和速度.因而,利润分配使用是否合理,对乡镇企业的生存和发展起着异乎寻常的作用.
The accumulation and consumption of township enterprises is the key to the distribution of profits of enterprises. It is related to the major issues of the survival and development of township enterprises. Marxist political economy has clarified that distribution, first of all, is the distribution of production conditions. Under economic conditions, material movements are manifested as value movements. Therefore, the distribution of production conditions is carried out through the use of money. In the source of funds for enterprise reproduction, the profits of enterprises are related to the ability, scale, and speed of enterprises to reproduce. Therefore, Whether the profit distribution is reasonable or not has an unusual effect on the survival and development of township enterprises.