企业价值构成问题初探

Probing into enterprise value's constructing problem

价值构成是劳动价值论的基本范畴和基本问题。文章在理论演绎劳动价值论的视角转换的过程中,基于商品价值构成提出企业价值构成范畴及其理论。文章认为企业价值构成总体由两类资本耗费和两类剩余价值组成,它们的内部关系构成内在的企业价值分配关系,并体现一定的价值创造关系。文章进一步巩固和发展了协同劳动创造价值的一般命题。

It is the basic category and problem to discuss the enterprise＇s value-composition among labor theory of value. The paper puts forward the category of enterprise＇ s value- composition and its theory based on the commodity＇ s value - composition. The paper argues that enterprise＇ s value - composition consists in two kinds of capital expending and two kinds of surplus values as a whole, which embodies the inherent relations between creation and distribution of value. The paper consolidates and develops the general proposition about simple labor creating value with complex labor cooperatively.