成本价格转形与转形问题C体系的特点  

Cost Price Transformation and C System Characteristics of the Transformation Problem

作　　者：荣兆梓 Rong Zhaozi

机构地区：[1]安徽大学经济与社会发展高等研究院,230039

出　　处：《世界经济》2020年第6期3-27,共25页The Journal of World Economy

基　　金：国家社科基金重点项目“马克思主义经济学广义转形理论及模型研究”(15AJL002)的资助。

摘　　要：转形问题是马克思在研究价值向生产价格转形理论中的一个遗留问题,即按照生产价格计算成本,或者说成本价格“修改了的意义”带来的数值误差问题。转形问题的百年争论是相关数理模型的建立、检验和调适过程,关键是要沿着马克思的研究路径推进马克思的工作,“把他的转形程序坚持做下去”。本文认为马克思只完成了对初次转形的考察,得出的结论不仅适用于初次转形,也适用于此后每一个单次转形,但诸如“利润总量等于剩余价值总量”的结论却与多次转形叠加结果不吻合$关键是转形过程包括两个阶段,即资本流通的购买和售卖阶段,以往研究只注意售卖阶段,忽略了购买阶段中成本价格和购买盈余的变化,因此不能理解单次转形结果与!次转形叠加的差异$本文构建的C体系在转形轮次和转形阶段划分基础上提出了可变资本成本计算规则:在总剩余价值率不变前提下,可变资本与净产晶生产价格同方向同比例变动,从而建立“一个总量相等,一个总比率不变”的转形模型,形成内在逻辑一致的马克思主义转形问题解决方案。The transformation problem is a legacy issue from Mats studies on the transformation theory of value inte production price.This issue involves tke numericzl error caused by the "modified definition of cost price"when calculating cost by means of the production price.The longstanding intellectual debate on the transformation problem comes down to establishing,inspecting and debugging related mathematiceS models.The key is te carry on Mao's work along his line of research and "persist in his transformation procedures".Mao managed te complete his studies on the first stage of the transformation;his conclusions are not only applicable te this stage,but alss te evea subsequent staae.Howevea some conclusions,such as "total profit equals total surplus value",are not applicable te the results of iterative multiple transformation staaes.The key is that the transformation process includes two phases:the buying phase and the selling phase in capital circulation.Previous studies only consi'er the selling phase,neelecting changes in cost price and purchase surplus during the buying phase,se the dtferencc between the result of a single transformation stage and the iterative of N transformation stages cannot be understood.The C system proposes rules for the calculation of variable capital costs based on the division of transformation sequences and stages:under the premise that the total rate of surplus value remains unchanged,the production prices of variable capital and net products change in the same direction and proportion,thereby establishing a transformation model where "one equal total amount and one constant rate" forms a solution to the Maoist transformation problem that is locically and inherenti coherent.

关 键 词：成本价格转形 转形轮次 转形阶段 总剩余价值率 C体系 

分 类 号：F014[经济管理—政治经济学]