马克思在他的光辉巨著《资本论》第二卷第一篇中,以单个产业资本为对象,“考察了资本在它的循环中所采取的不同的形式和这个循环本身的各种形式。”(《马克思恩格斯全集》第24卷第391页)关于资本循环的理论,如果撇开资本的社会性质,仅就一般的生产过程而言,对社会主义经济也是适用的。认真学习马克思关于资本循环的理论,对于认识社会主义企业资金运动的规律,加强企业的资金管理,进一步提高经济效果,无疑是十分重要的。 In his glorious first volume, Volume II of Capital, in his first volume, Marx focused on a single industrial capital, “examining the different forms capital takes in its cycle and the various forms of the cycle itself.” (The Complete Works of Marx and Engels, vol. 24, p. 391) The theory of the circulation of capital, which, aside from the social nature of capital, applies to the socialist economy, in the general production process alone. To seriously study Marx’s theory of capital circulation is undoubtedly very important for understanding the laws governing the capital movement of socialist enterprises, for strengthening the capital management of enterprises and for further improving the economic results.