根据马克思劳动价值论的基本原理 ,管理劳动在商品价值 (V)、 (M )的生产上占有较大的份额 ,在 (C +V)的节约上具有重要作用 ,在实现 (C +V +M )总价值和获取超额 (M )上具有不可替代的功用 ,因而 ,是一种高价值创造的劳动。由此可以认定 ,管理劳动在组织运营中具有价值生产的主导 ,价值实现的保障 ,要素组合的“粘合剂”、系统效应的“放大器”和经济效益的“主源泉”的重要地位和作用。 According to the basic principle of Marx’s labor theory of value, managing labor has a large share in the production of commodity values ​​(V) and (M) and plays an important role in saving (C + V) M) has an irreplaceable utility in total value and access excess (M), and thus is a labor of high value creation. From this, we can conclude that the important position and function of managerial labor in the operation and control of enterprises are the domination of value production, the realization of value realization, the “binder” of factor combination, the “amplifier” of system effect and the “primary source” of economic benefits .