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“一般剩余劳动,作为超过一定的需要量的劳动,必须始终存在”(《资本论》第三卷九二五页),否则,就不能扩大再生产,就不能不断满足社会日益增长的需要。因此,提高利润就是增强实现社会主义生产目的的物质基础。固然,利润并不等同于经济效益,但从价值形态看是剩余产品的货币反映;从使用价值形态看是代表着一定量的生活资料和生产资料。利润指标是商品生产中反映综合经济效益的主要价值指标。因而正确运用利润指标的积极作用,可以起到促进提高经济效益的「牛鼻子」功能。
“The surplus labor, as a work exceeding a certain requirement, must always exist.” (Capital, vol. III, p. 9:25). Otherwise, reproduction can not be expanded and the growing needs of society can not be continuously met . Therefore, raising profits is the material basis for enhancing the goal of socialist production. Although profits are not the same as economic benefits, they are a reflection of the currency of surplus products from the perspective of value forms. They represent a certain amount of means of subsistence and means of production from the perspective of value forms. Profit indicators are the major value indicators reflecting the comprehensive economic benefits in the production of goods. Therefore, the correct application of the positive effect of profit targets can serve as a “bull nose” function for promoting economic efficiency.