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《财务与会计》今年第三期发表的浦洪生同志《也谈利息不该摊入成本》一文,就利息是否进成本发表了一些看法。笔者认为有几个问题值得商榷。 1.利息不进成本的见解,并没有准确全面地体现马克思主义政治经济学的基本原理。利息属于剩余价值范畴,这当然是对的;然而,离开商品经济的现实要求去生搬硬套理论公式,对一些实际问题的处理就难免有失偏颇。如果从总体上解剖社会商品生产过程,作为客观范畴存在的利息因素,无疑应归属于M的一种表现或存在形式;但商品生产总是以众多的彼
Comrade Pu Hongsheng of “Financial and Accounting” published in the third issue of this year, “Also talking about the interest should not be included in the cost,” published some opinions on whether the interest will enter the cost. The author believes that there are several issues that are worth discussing. 1. The view that interest does not contribute to cost does not accurately and completely reflect the basic principles of Marxist political economy. Interest is of the category of surplus value, which of course is correct; however, the reality of leaving the commodity economy requires the application of rigid theoretical formulas, and the handling of some practical problems is inevitably biased. If we dissect the production process of social goods as a whole, the interest factors that exist as objective categories shall undoubtedly be attributed to a manifestation or form of existence of M; however, the production of goods always has many