考虑商业资本加入的利润平均化研究——基于转形问题各体系的理论拓展  

Research on the Profit Equalization Procedure Considering Commercial Capitals:A Theoretical Development of Existing Transformation System

作　　者：王庚 刘向东[2] 李陈华 Wang Geng;Liu Xiangdong;Li Chenhua(School of Economics,Nanjing Audit University;Renmin Business School,Renmin University of China)

机构地区：[1]南京审计大学经济学院 [2]中国人民大学商学院

出　　处：《政治经济学评论》2021年第1期111-135,共25页China Review of Political Economy

基　　金：国家社会科学基金一般项目“中国零售业数字化转型研究”(18BJY176);国家社会科学基金一般项目“通道费的理论、经验与选择性规制研究”(16BJY119);南京审计大学青年教师科研培育项目“马克思资本流通理论中的纯粹流通费用研究”(19QNPY010)的资助。

摘　　要：商业资本加入后工商之间、部门之间的利润平均化问题,由于涉及纯粹流通费用补偿和价值转形这两方面难题,至今尚未得到解答。本文在对已有纯粹流通费用补偿范式分析评判和对转形问题的百年争论梳理评述的基础上,基于马克思考察商业资本时的理论抽象,构建了以商业部门为中介的社会产品转售体系和投入产出体系,在此基础上围绕遵循马克思原意且形式逻辑自洽的B体系转形理论,建立了囊括生产过程和流通过程的价值转形模型,从而对商业资本加入后一般利润率如何通过部门间竞争形成的问题做出了解释。The profit equalization procedure considering commercial capitals has not been clarified yet because it involves both pure circulation expenses compensation and value transformation riddles.After the review of existing pure circulation expenses compensation theories and transformation systems,this paper establishes a product distribution system and an input-output system according to Marx’s research logic on commercial capitals.Based on this framework and the B system transformation theory which is logically consistent and in accordance with Marx’s original intention,this paper builds an value transformation model including both production process and circulation process,which gives an interpretation of profit equalization procedure between different departments considering commercial capitals.

关 键 词：一般利润率 价值转形 B体系 商业资本 纯粹流通费用 

分 类 号：F091.91[经济管理—政治经济学]