论文部分内容阅读
近来,有些同志对我国现行的流动资金周转率计算方法提出质疑,认为用商品(产品)销售收入额计算,包含了流通费用、税金以至经营利润,超出了企业原来垫付资金的范围,不符合马克思关于资本周转的理论。主张改用商品(产品)销售成本额计算。对此,笔者也谈点自己的看法和意见。首先,分析一下我国现行的流动资金周转率计算方法是否符合马克思关于资本周转的理论。马克思所指的资本周转,是预付资本自身的不断循环活动。通过研究资本周转对剩余价值形成的影响,从而揭示各种形态的资本,其运动都以攫取剩余价值
Recently, some comrades questioned the current calculation method for the turnover rate of liquidity in China. They believe that the calculation of sales revenue from commodities (products) includes circulation costs, taxes, and even operating profits, which exceed the scope of the original advance funds of the company and do not comply with Marx. The theory of capital turnover. Claiming to use the cost of goods (products) to calculate the cost of sales. In this regard, I also talk about my own views and opinions. First of all, analyze whether the current calculation method of current capital turnover rate is in line with Marx’s theory of capital turnover. The capital turnover referred to by Marx is the continuous circulation of prepaid capital itself. By studying the effect of capital turnover on the formation of surplus value, it reveals various forms of capital whose movements are used to extract surplus value.