如何在经验研究中界定利润率——基于现代马克思主义文献的分析

How to Define Profit Rate in Empirical Studies——An Analysis Based on Modern Marxist Literatures

现代马克思主义文献对利润率的经验度量存在不同的进路或方法,这些不同进路之间往往存在争论。对这些争论进行梳理后发现,在经验研究中,利润率定义的差异可以概括为四个维度:(1)应该衡量价值利润率还是价格利润率;(2)在度量资本存量时,应该采用历史成本还是采用当前成本;(3)是否应该区分以及如何区分生产性劳动和非生产性劳动;(4)是否应该与资本家的主观意识形式相对应。基于上述认识,对利润率的经验定义提出以下主张:赞成以价格范畴定义利润率,赞成以当前成本度量资本存量,赞成区分生产性劳动和非生产性劳动,主张将非生产性支出纳入利润率公式的分母。

In modern Marxist literatures,there are different approaches to empirical measurement of profit rate,which generally spawns controversial debates.A review of such debates finds that the differences between empirical definitions of the rate of profit can be summed up from four dimensions as follows：（1）whether to measure value rate of profit or money rate of profit;（2）to calculate capital stock,use historical cost or current cost;（3）whether and how to distinguish between productive labor and unproductive labor;（4）whether or not correspond with capitalists＇subjective form of consciousness.Based on the above discussions,this paper gives a directional suggestion on how to empirically define the rate of profit.