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马克思主义政治经济学不但是当代中国学术研究的重要对象,也是普及全民教育的重点学科。然而,作为其核心理论之一的剩余价值理论,在世界经济结构和中国社会现实发生了重大变化的背景下,已不能完全科学地解释社会化大生产中的诸多经济现象。该文从会计学基本原理出发,以四个视角分析马克思剩余价值理论的局限性,并指出会计学净利润与马克思剩余价值的根本区别。
Marxist political economy is not only an important subject of contemporary Chinese academic research, but also a key discipline for popularizing education for all. However, as one of its core theories, the theory of surplus value has failed to fully explain the many economic phenomena in the socialized mass production under the background of the significant changes in the world economic structure and the social reality in China. Starting from the basic principles of accounting, this paper analyzes the limitations of Marx’s theory of surplus value from four perspectives and points out the fundamental difference between the net profit of accounting and Marx’s residual value.