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按会计制度规定,流动资金借款利息应计入成本,但近来有不少同志对此提出异议,《财会通讯》1992年第4期便刊登了洪棋福等三同志的意见。我认为这种异议是值得商榷的。一、主张利息应从利润中支付的同志认为,利息属于商品价值中的M部分,因此不能列入C+V中。我认为这一见解是由于没有全面准确地理解马克思的剩余价值学说。马克思在论述“利息只是利润的一部分”这一问题时,是把资本运动过程作为整体来考察的,并没有涉及单独的特定企业,其目的是为了探讨剩余价值的分割和利息的最终来源,而不是论述利息是否应该计入产品成本。利息的最终来源与利息应否计入产品成本,是两个不同的问题,不能混为一谈。关于这一点,马克思曾明确指出:
According to the regulations of the accounting system, the interest on working capital borrowings should be included in the cost, but many comrades have recently raised objections to this. In the 4th issue of the “Accumulation and Communications” in 1992, the opinions of Hong Qifu and other three comrades were published. I think this disagreement is debatable. The comrades who claim that interest should be paid out of profits believe that interest falls within the M part of the value of commodities and therefore cannot be included in C+V. I think this view is due to the lack of an overall and accurate understanding of Marx’s theory of surplus value. When Marx discusses the issue that interest is only a part of profit, it examines the process of capital movement as a whole. It does not involve a separate, specific enterprise. Its purpose is to explore the division of surplus value and the ultimate source of interest. It is not about whether interest should be included in product costs. The ultimate source of interest and whether interest should be included in product costs are two different issues that cannot be confused. On this point, Marx made it clear that: