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资本积累理论指出剩余价值是资本积累的源泉,而资本积累又是企业扩大再生产的源泉。资本积累理论同样适用于社会主义市场经济。根据不同融资渠道,企业的融资方式包括外源性融资和内源性融资。从广义上讲,资本积累包括资本积聚和资本集中。企业根据自身的发展情况选择恰当的融资方式实现自身的资本积累,从而扩大生产规模。
Capital accumulation theory points out that surplus value is the source of capital accumulation, and capital accumulation is the source of expanding reproduction of enterprises. The theory of capital accumulation also applies to the socialist market economy. According to different financing channels, corporate financing methods include exogenous financing and endogenous financing. In a broad sense, capital accumulation includes capital accumulation and capital concentration. Enterprises according to their own development choose the appropriate financing to achieve their own capital accumulation, thereby expanding the scale of production.