在社会主义制度下,由于实现了生产资料公有制,不存在剥削关系,当然也就不存在资本了。但是在进行商品生产时,必须投入资金,同样存在成本补偿和收益确定的问题,为了维持企业再生产,首先必须保持所投资金的完整无缺。这里也就有一个“投资保全”的问题。其实,“投资保全”和“资本保全”是一回事,只不过为了区分两种不同的社会制度,在此,我们使用“投资保全”这个概念。一、投资保全的几种不同观念及其分析所谓投资保全观念指的是在确定收益之前,已保持了所投入资金的完整或已经补偿了成本。总的来说,投资保全可分为“投资金额保全”(西方会计理论书中使用 financial Capital maintenance 一词,这里的 financial 实际上是从货币价值金额方面来描述的,故称为“投资金额保全”。)和“投资实力保全”(西方会计理论书中使用 Physical Capital mamtenaoce 一词,这里的 Physical,实际上是从生产经营 Under the socialist system, as a result of the realization of the public ownership of means of production, there is no relationship of exploitation, and of course there is no capital. However, in the production of commodities, it is necessary to invest funds. There are also problems of cost compensation and income determination. In order to maintain the reproduction of enterprises, it is necessary to maintain the integrity of the investment funds. There is also a question of “investment preservation.” In fact, “investment preservation” and “capital preservation” are one and the same thing, but to distinguish two different social systems, we use the concept of “investment preservation” here. I. Several different concepts of investment preservation and their analysis The so-called concept of investment preservation refers to the fact that before the determination of revenues, the funds invested have been maintained or have been compensated for. In general, investment protection can be divided into “investment amount preservation” (Western accounting theory used in the term financial capital maintenance term, where the financial is actually described in terms of monetary value, it is called “investment amount preservation”. “.” And “investment strength preservation” (in the Western Accounting Theory Book, the term Physical Capital mamtenaoce is used. Physical here is actually from production and management.