劳动、价值和企业所有权——马克思劳动价值论的现代拓展

Labot,Value and Enterprise's Ownership——The Development of Marxian Labor Theory of Value at Present

现代“管理革命”和“资本革命”改变了马克思价值理论得以孕育的客观条件。在出资、创业、管理三种职能分离的当代大型企业中 ,创造价值的劳动是包含创业者、管理者及专业资本经营者在内的组合劳动。相应 ,剩余价值也由过去的资本独占演变成了由资本与劳动分享。而两者的分享比例则受创业必要资本量和劳动的人力资本特征(创新性、可测性 )等变量的影响。至于资本报酬及资本所有权的原因 ,则是资本的稀缺性。简言之 ,劳动分享净剩余的根源是劳动知识化 ,而资本分享净剩余则源于资本稀缺性的继续存在。本文最后简述了上述观点对我国社会主义改革的几点启示。

The socioeconomic conditions undergirding Marxian Theory of Value have been changed dramatically as a consequence of the so called “Management Revolution” and “Capital Revolution”.The separation among capital investors,entrepreneurs and business managers indicates that,in today's economy,the origin of value is no longer just manual labor,but the combined labor consisting of entrepreneurial,managerial,professional as well as the unskilled labor.As a result,the surplus value is no longer exclusively claimed by capital investors,but to be shared by capital investors,entrepreneurs,and managers as well as other relevant human capital owners.The rules governing the sharing of the surplus value among these groups depends on various factors,such as capital scarcity,and technical intensity as well as measurability of different categories of labor.In brief,the fundamental reason for some categories of labor to claim a share of surplus value is their growing human capital intensity.Similarly,the ultimate reason for capital investors to obtain a share of surplus value is the continuous existence of capital scarcity.In the final section,this article explored briefly the policy implications of the proposed theory for the ongoing socialist economic reform.