论文部分内容阅读
马克思的再生产理论告诉我们,要使生产能够周而复始的进行,首先必须保证预付资本在循环过程中自身价值的完整无缺,其次才谈得上资本增殖。表现在财务会计上,就要求产品的生产成本和销售成本必须完整地反映耗费在生产和销售过程中垫支资本的价值,而且只有在产品销售收入等于或大于产品生产成本和销售成本的情况下,企业的生产才能维持原有规模或以扩大的规模进行。在研究如何建立社会主义商品经济新秩序的时候,剖析一下国营企业资金周转过程中的价值补偿问题,对于改进我们的工作,将是有益的。
Marx’s theory of reproduction tells us that if production can be carried out on a cycle-by-cycle basis, it must first ensure that the value of its own capital in the process of circulation is complete, and then it is only necessary to talk about capital multiplication. Performance in financial accounting requires that the product’s production costs and sales costs must fully reflect the value of the capital spent in the production and sales process, and only if the product sales revenue is equal to or greater than the product’s production and sales costs. The production of an enterprise can be maintained at its original scale or on an enlarged scale. In studying how to establish a new order for the socialist commodity economy, it is useful to analyze the issue of value compensation in the process of capital turnover of state-owned enterprises and to improve our work.