马克思资本周转理论的科学变革、指导价值与现实启示

Science of Marx's Theory of Capital Turnover Reform, Guiding Significance and Implications

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.