解析利润之谜  

Resolve the Mystery of Profits

作　　者：徐幼民[1] 

机构地区：[1]湖南大学经济与贸易学院,湖南长沙410079

出　　处：《财经理论与实践》2012年第1期44-48,共5页The Theory and Practice of Finance and Economics

摘　　要：通过统一资本的外延,可以发现在技术保持不变、完全竞争导致要素收入均等化的条件下,将得到一般利润率取决于资本使用所能够节约的直接劳动的程度这一结论,这使得边际生产力论、剩余价值学说、斯拉法理论在利润问题上不再相互矛盾。在技术进步的前提下,如果技术进步所带来的收益增加超过其成本的增加,则可以产生经济利润。利润之谜因统一资本的外延、区分不同利润理论的前提条件和所解释的利润对象而能够得到解决。The conclusion is drawed that the general profit rate depends on the capital saving direct labor we use under the condition of unchanged technology and factor income equalization which caused by completely competition,which makes the theory of marginal productivity,the theory of surplus value and the Sraffa＇s theory not contradict with each other on the problem of profit.It will create economic profit if the increased benefits are more than the increased cost in the premise of the technological changes.The mystery of profits can be resolved by unifying the capital＇s extension and distinguishing the preconditions and profit objects of various profit theories.

关 键 词：利润 资本 技术进步 

分 类 号：F230[经济管理—会计学]