马克思资本周转理论的四维解析与当代价值

The Four-dimensional Analysis of Max's Theory about Capital Turnover and Its Contemporary Value

马克思资本周转理论的基本内容主要集中在《资本论》第二卷第二篇。马克思以资本周转的独特视角,详细剖析了企业这一微观经济主体的日常生产经营活动。这既不同于微观经济学对企业运行的分析方法,又有别于管理学中财务管理的专业细分,它为当代企业资本运营管理和国家宏观层面的资本运行分析都提供了重要启示。为达成对马克思资本周转理论的深刻理解和有效运用,有必要从资本周转的时间、方式、效率、效益这四个维度对这一理论进行体系化解析。

The basic content of Max's theory about capital turnover is mainly seen in the second part of Capital Volume II.Max deliberately analyzed the usual production and operation activities of enterprises through the view of capital turnover.It differs from analytic methods of micro-economics to enterprises running or the knowledge of financial management science,but it provides significant inspiration about capital management both in enterprise and country.In order to comprehend and apply this theory deeply and efficiently,it's necessary to analyze it systematically through the four dimensions of time,pattern,efficiency and benefit.