近年来,有些同志把某些地区试行的“除本分成制”当作支柱理论,提出社会主义成本范畴只是 C,在这些同志看来,马克思所讲的 C+V 仅适用于资本主义的成本范畴,不适合社会主义成本的内涵。我认为这种看法是值得商榷的。试就以下几方面简略地谈谈个人的看法。一、“除本分成制”是分配制度方面的改革,与成本的内涵没有直接的联系,两者不能混同。“除本分成制”的实质是净产值分配制,它是某些地区集体所有制企业改革分配 In recent years, some comrades put the “except for the shareholding system” piloted in some areas and put forward that the category of socialism cost only C, and in the view of these comrades Marx’s C + V applies only to the cost of capitalism Category, not suitable for the connotation of the cost of socialism. I think this view is questionable. Try briefly on the following aspects of personal opinion. First, “dividing the share system” is a reform of the distribution system, and there is no direct connection with the meaning of cost, and the two can not be mixed. The essence of “divide-by-share system” is the net output distribution system, which is the reform distribution of the enterprises under collective ownership in some areas