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利润是产值减去成本后的绝对值,在一定程度上反映劳动的有用效果。一般来说,获取的利润多,劳动的有用效果就高。正是在这个意义上,人们习惯于把利润等同于经济效益。但是,严格说来,利润和经济效益虽有联系,却是两个不同的范畴。①利润是产值减去成本后的绝对值,经济效益则是产出除以投入的相对值。利润额的增加,并不一定是投入产出率的提高。在有些情况下,利润的增长是以投入量的更快增长即资源的浪费为代价的。②利润中有一部分是来自于劳动过程中的效率因素,例如调整结构、改善管理、技术进步、提高技能等等;也有一部分来自于非劳动过程的非效率因素。例如价格、汇款、税率的调整、补贴的增加等等;还有一部分是通过不正当手段获取的,例如偷工减料、投机取巧,出售假冒伪劣产品等等。经济效益只承认在劳动过程中由于效率因素而获取的那一部分利润,不承认在非劳动过程中由于非效率因素而获取的那一部分利润。③利润中属于非效率因素的部分,并
Profit is the absolute value of output minus cost, to a certain extent reflect the useful effect of labor. In general, the profits obtained and more, the useful effect of labor is high. It is in this sense that people are used to equating profits with economic benefits. However, strictly speaking, although there are links between profits and economic benefits, there are two different categories. ① Profit is the absolute value of the output minus the cost, and the economic benefit is the output divided by the relative value of the input. The increase in profits does not necessarily mean an increase in input-output rates. In some cases, the increase in profits comes at the expense of a faster growth of inputs, ie, a waste of resources. ② Some of the profit comes from the efficiency factors in the labor process, such as adjusting the structure, improving management, technological progress, improving skills, etc .; and partly from the non-efficiency factors of non-labor process. For example, price, remittances, tax rate adjustments, subsidies and so on; some are obtained through improper means, such as jerry-building, opportunistic, selling fake and shoddy products and so on. Economic efficiency recognizes only that part of the profit obtained from the efficiency factor in the labor process and does not recognize the part of the profit obtained from the non-efficiency factor in the non-labor process. ③ part of the profit is ineffective factors, and