马克思对沉淀成本概念的分析及其意义  

The Marxist Extensive Analysis of Sunk Cost Conception

作　　者：郭砚莉[1] 汤吉军[2] 

机构地区：[1]沈阳师范大学国际商学院,沈阳110034 [2]吉林大学中国国有经济研究中心,长春130012

出　　处：《经济问题》2008年第11期8-11,共4页On Economic Problems

基　　金：全国教育科学"十一五"规划项目(CFA060066);国家社会科学基金资助项目(08CJY021)

摘　　要：虽然马克思没有使用沉淀成本这一概念,但已认识到沉淀成本的本质特征——成本补偿或价值实现问题。因此,从马克思价值实现角度扩展西方学者对沉淀成本概念的理解,不仅突破了西方学者沉淀成本概念仅仅与资产特征和市场交易成本相关的局限性,而且将沉淀成本和生产过程与产品价值实现联系起来,从而纳入社会再生产运动过程中。从马克思价值实现角度出发,再次回到投资生产上来,充分理解影响沉淀成本的诸多因素,为政府制定政策或制度安排提供一种新的分析视角,在于避免出现沉淀成本,形成良好的再生产过程。Sunk costs are conventionally defined by western economists as those that are not recoverable in the case of exit or entry. Thus they pay attention to market transaction costs and asset specificity, etc. Marx, however, focuses on the production process and asset depreciation irrespective of exit from market. In terms of value realization or cost recovery. Marx＇ s sunk costs are defined as inability to realize in the market the full value of their product and the residual value of capital investment. As a result policy and institutional innovation are provided with sunk costs managements in context of social production.

关 键 词：马克思 沉淀成本 价值实现 成本补偿 

分 类 号：F0-0[经济管理—政治经济学]