马克思资本周转理论三个要点及其当代价值

Three Key Points in Marx’s Theory of Capital Turnover and Its Contemporary Value

资本周转理论是马克思《资本论》第二卷的重要内容。马克思的资本周转理论是在批判地继承魁奈、亚当·斯密的资本周转理论基础上发展而来,主要阐述了资本周转方式、资本周转时间和资本周转效益三个要点。资本周转理论揭示了企业生产经营的基本原理。学好资本周转理论,有助于企业加快资本周转速度,提高资金使用效率,节约预付资本量,对社会再生产顺利进行具有重要意义。

The Theory of Capital Turnover is an important part of the second volume of Marx's"Capital",which critically inherits and develops on the basis of the Capital Turnover Theory of Quesnay and Adam Smith.It mainly expounds three key points:capital turnover pattern,capital turnover time and capital turnover benefit and reveals the basic principles of enterprises'production and management.The study of the Theory of Capital Turnover will help enterprises accelerate the speed of capital turnover,improve the efficiency of capital use,and save the amount of prepaid capital,which is of great significance to the smooth progress of social reproduction.