一、引言从内容上看,马克思在《资本论》开篇中阐述什么是商品,商品的价值是由什么构成的以及由商品的价值形式所引申出来的货币形式。以商品为起点,逐步进入到货币、资本等概念,完整的论述了整个资本主义过程。由此可见,商品作为《资本论》的逻辑起点是毋庸置疑的,但是马克思在《资本论》开篇中提到的“商品”到底是什么性质的商品,学术界对此的认识存在许多分歧,主要是以下几种观点:一种观点认为开篇商品为简单商品,在《资本论》的开篇中货币并没有转化为 I. INTRODUCTION From the content point of view, Marx elaborates in the opening of “The Theory of Capital” what is the commodity, what constitutes the value of the commodity, and the monetary form derived from the value form of the commodity. Starting from the commodity, gradually entering into the concept of currency, capital, etc., a complete discussion of the entire capitalist process. From this it can be seen that the logical starting point of goods as “capitalism” is undoubtedly, but what exactly is the “commodity” that Marx refers to in the opening of “Capitalism”? There are many academic understandings about this Disagreements are mainly based on the following views: One view holds that the opening article is a simple commodity, and the currency does not translate into