马克思资本周转理论的科学变革、指导价值与现实启示
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摘要
马克思在《资本论》第二卷中系统阐述并深入论证了资本周转这一重要理论。该理论分析了影响资本周转速度的因素,探究了资本周转速度对价值增殖与剩余价值生产的重要影响,揭示出了社会化大生产所遵循的一般规律。该理论不仅适用于资本主义企业,而且对社会主义企业的资本周转与企业经营、政策设计也具有同等重要的指导意义。加快资本周转速度,有利于企业降低生产成本,利用有限的资本生产出更多的效益产品,提高企业的市场竞争能力。本文分析了马克思资本周转理论对重商主义、重农学派以及古典经济学关于资本周转学说的科学变革,概括了马克思资本周转理论对于我国40年国有企业经营创新改革,包括资本经营改革的指导价值与作用,提出了马克思资本周转理论在新时期对我国经济持续平稳健康发展的现实意义与政策启示。
In the second volume of Das Kapital, Marx elaborated systematically and demonstrated thoroughly the important theory of capital turnover. This theory analyzed the factors that affect the speed of capital turnover, explored the great influence the speed of capital turnover on increase of value and production of surplus value, and uncovered the general rules followed by socialized mass production. This theory can be applied to capitalist enterprises. Equally important, this theory also has guiding significance for capital turnover, business operation and policy design of socialist enterprises. Speeding up capital turnover can help the enterprise lower production costs, produce products more effectively with limited capital, and improve market competitiveness of the enterprises. This paper analyses scientific reform undertaken with Marx's Theory of Capital Turnover on the Mercantilism, The Physiocratic School and Classical Economics. It summarizes the guiding significance and effects of Marx's Theory of Capital Turnover for operation and innovation of state-owned enterprises of China(including operation and reform of capital). This paper also puts forward to the implications and policy-making implications of Marx's Theory of Capital Turnover for sustained,steady and sound development of economy of China in the new era.
In the second volume of Das Kapital, Marx elaborated systematically and demonstrated thoroughly the important theory of capital turnover. This theory analyzed the factors that affect the speed of capital turnover, explored the great influence the speed of capital turnover on increase of value and production of surplus value, and uncovered the general rules followed by socialized mass production. This theory can be applied to capitalist enterprises. Equally important, this theory also has guiding significance for capital turnover, business operation and policy design of socialist enterprises. Speeding up capital turnover can help the enterprise lower production costs, produce products more effectively with limited capital, and improve market competitiveness of the enterprises. This paper analyses scientific reform undertaken with Marx's Theory of Capital Turnover on the Mercantilism, The Physiocratic School and Classical Economics. It summarizes the guiding significance and effects of Marx's Theory of Capital Turnover for operation and innovation of state-owned enterprises of China(including operation and reform of capital). This paper also puts forward to the implications and policy-making implications of Marx's Theory of Capital Turnover for sustained,steady and sound development of economy of China in the new era.
引文
[1]魁奈.魁奈经济著作选集[M].北京:商务印书馆,1979.
[2]马克思恩格斯全集:第26卷[M].北京:人民出版社,1973.
[3]斯密.国民财富的性质和原因的研究(上卷)[M].北京:商务印书馆,1981.
[4]约翰.穆勒.政治经济学原理(上卷)[M].北京:商务印书馆,1991.
[5]西斯蒙第.政治经济学新原理[M].北京:商务印书馆,1977.
[6]拉姆塞.论财富的分配[M].北京:商务印书馆,1984.
[7]马克思,恩格斯.马克思恩格斯全集:第26卷[M].北京:人民出版社,1975.
[8]马克思恩格斯文集:第6卷[M].北京:人民出版社,2009.
[9]马克思.资本论(三)[M].北京:人民出版社,1975.
[10]马克思.资本论(二)[M].北京:人民出版社,1975.
[11]胡迟.国企改革:四十年回顾与未来展望[J].经济纵横,2018,(9):18-27.
[12]周叔莲.国有企业改革三十年的回顾与思考[J].改革发展,2009,(1):19-27.
[13]国家发展改革委体管所课题组.国企改革历程回顾与当前改革重点[J].中国经贸导刊,2015:27-29.
[14]马克思恩格斯文集:第5卷[M].北京:人民出版社,2009.
[15]冯继康.马克思资本周转理论的逻辑内涵及当代价值[J].甘肃社会科学,2003(2):149-151.
[16]刘志国,朱晓东.马克思的资本周转理论与中国货币供给倒逼机制分析[J].当代经济研究,2015(5):13-20.
[17]洪银兴.论创新驱动经济发展战略[J].经济学家,2013(1):5-11.
[18]林玢.资本循环和周转理论在物流建设中的作用[J].发展研究,2003(8):37-38.
[19]降子龙.资本周转理论和我国企业的关系[J].四川教育学报,2006(3):32-34.
(1)Ramey和West(1999)认为,企业销售收入与工业总产值之比能较好地描述经济周期变化。而Braguinsky等(2015)指出,企业销售收入占比并不能完全反映市场需求,应收账款比例往往能在一定程度反映市场预期变化,因此用企业销售收入占比减去包含在内的应收账款比例更为合适。
[2]马克思恩格斯全集:第26卷[M].北京:人民出版社,1973.
[3]斯密.国民财富的性质和原因的研究(上卷)[M].北京:商务印书馆,1981.
[4]约翰.穆勒.政治经济学原理(上卷)[M].北京:商务印书馆,1991.
[5]西斯蒙第.政治经济学新原理[M].北京:商务印书馆,1977.
[6]拉姆塞.论财富的分配[M].北京:商务印书馆,1984.
[7]马克思,恩格斯.马克思恩格斯全集:第26卷[M].北京:人民出版社,1975.
[8]马克思恩格斯文集:第6卷[M].北京:人民出版社,2009.
[9]马克思.资本论(三)[M].北京:人民出版社,1975.
[10]马克思.资本论(二)[M].北京:人民出版社,1975.
[11]胡迟.国企改革:四十年回顾与未来展望[J].经济纵横,2018,(9):18-27.
[12]周叔莲.国有企业改革三十年的回顾与思考[J].改革发展,2009,(1):19-27.
[13]国家发展改革委体管所课题组.国企改革历程回顾与当前改革重点[J].中国经贸导刊,2015:27-29.
[14]马克思恩格斯文集:第5卷[M].北京:人民出版社,2009.
[15]冯继康.马克思资本周转理论的逻辑内涵及当代价值[J].甘肃社会科学,2003(2):149-151.
[16]刘志国,朱晓东.马克思的资本周转理论与中国货币供给倒逼机制分析[J].当代经济研究,2015(5):13-20.
[17]洪银兴.论创新驱动经济发展战略[J].经济学家,2013(1):5-11.
[18]林玢.资本循环和周转理论在物流建设中的作用[J].发展研究,2003(8):37-38.
[19]降子龙.资本周转理论和我国企业的关系[J].四川教育学报,2006(3):32-34.
(1)Ramey和West(1999)认为,企业销售收入与工业总产值之比能较好地描述经济周期变化。而Braguinsky等(2015)指出,企业销售收入占比并不能完全反映市场需求,应收账款比例往往能在一定程度反映市场预期变化,因此用企业销售收入占比减去包含在内的应收账款比例更为合适。