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江泽民同志《在庆祝中国共产党成立八十周年大会上的讲话》中明确要求,“要结合新的实际,深化对社会主义社会劳动和劳动价值理论的研究和认识”,引起了学术界的高度重视。从外贸行业来看,通过对新形势下流通领域的商品价值构成、价值实现、商品形态及外贸企业的劳动特点等劳动价值理论进行的初步研究,联系近年来国有外贸企业推行的职工持股计划的理论缺陷,对劳动价值论在职工持股计划中的应用提出若干建议。
In his “speech at the General Assembly celebrating the 80th anniversary of the founding of the Chinese Communist Party,” Comrade Jiang Zemin clearly demanded that “the study and understanding of the theory of labor and labor value in the socialist society be deepened in light of the new conditions,” arousing great attention from academics . From the point of view of the foreign trade industry, through the preliminary study on the labor value theory of the commodity value structure, value realization, commodity form and the labor characteristics of the foreign trade enterprises under the new situation, it is necessary to link with the employee stock ownership plan implemented by state-owned foreign trade enterprises in recent years The paper puts forward some suggestions on the application of labor theory of value in employee stock ownership plan.