论超额利润的界定标准、类型与本质  

Discussion on the Definition Standard,Type and Nature of Excess Profits

作　　者：王海鸿[1] 

机构地区：[1]兰州大学管理学院,兰州730000

出　　处：《当代经济研究》2017年第6期5-13,共9页Contemporary Economic Research

摘　　要：学术界关于超额利润的不同类型以及它们之间的关系,仍未形成统一认识。剩余价值、利润与超额利润有不同的界定标准。对超额利润的不同认识,根源在于不同界定标准,应将标准统一为"按商品价值出售";超额剩余价值和级差地租都只是超额利润,而不是剩余价值,其本质是虚假的社会价值;绝对地租只是剩余价值,而不是超额利润,转化为绝对地租的超额剩余价值,才是真正意义的超额剩余价值。Unified understanding of different types of excess profits and the relationship among them has not been formed.This article firstly analyzes the relationship between surplus value,profit and excess profit and points out two definition standards of excess profit.On the basis of sorting out the types and meaning of excess profits,the article analyzes the essential attributes of different types of excess profits and the similarities and differences among various excess profits.It finally gets the major conclusion as follows:there are different definition standards for surplus value,profit and excess profit;different understanding of excess profit is rooted in different definition standards,so the standards shall be unified into 'sale based on commodity value';excess surplus value and differential rent are both excess profits rather than surplus value and their essence is false social value;absolute rent is only surplus value rather than excess profit,and only the excess surplus value turned into absolute rent is excess surplus value in a real sense.

关 键 词：超额利润 界定标准 超额剩余价值 级差地租 绝对地租 虚假的社会价值 

分 类 号：F091.91[经济管理—政治经济学] F014.39