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关于商业纯粹流通费用补偿问题的研究 被引量:5

The Issue of Compensation for Commercial Pure Circulation Expenses
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摘要 商业纯粹流通费用补偿形式问题是马克思主义政治经济学理论研究和教学中的一个难点问题,本文首先分析了有关这一问题的三种主要观点即直接从剩余价值中扣除补偿、在价值(生产价格)之上以加价形式补偿、扣除和加价两种形式并存的混合补偿后认为,全部纯粹流通费用都直接地从剩余价值中得到补偿,但是它的补偿是以加价的形式表现出来。其次,本文分析了纯粹流通费用直接地从剩余价值扣除,以及通过表面上采取加价形式补偿的原因。最后,阐述了研究和解决这一问题的理论意义和实践意义。 The form of the compensation for commercial pure circulation expenses is a difficult issue in the theoretical research and teaching of Marxist political economy. This paper analyzes three main views on this issue: the commercial pure circulation expenses are directly deducted from the surplus value;they are compensated above the value(production price) in the form of price increase;they are compensated in the form of both deduction and price increase. This paper holds that all the pure circulation expenses are directly compensated from the surplus value, but their compensation is expressed in the form of price increase. This paper analyzes the reasons why pure circulation expenses are deducted directly from the surplus value and why they are compensated by ostensibly adopting the form of price increase. Finally, this paper gives the theoretical and practical significance of studying and solving this issue.
作者 刘学梅 Liu Xuemei(School of Economics,Jilin University of Finance and Economics)
出处 《政治经济学评论》 CSSCI 北大核心 2019年第2期59-73,共15页 China Review of Political Economy
基金 国家社会科学基金重点项目"习近平总书记中国特色社会主义政治经济学思想研究"(17AJL004) 吉林省社会科学基金项目"吉林省推进商业类国有企业改革对策研究"(2016B64)的资助
关键词 纯粹流通费用 补偿形式 剩余价值 pure circulation expenses forms of compensation residual value
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