依基本原理扩展的“剩余价值”认知框架及“管理劳动”的相关辨析  

Relevant analysis of the cognitive framework of “surplus value” and “management labor” that is extended according to basic principles

作　　者：贾康[1,2] 张新强 Jia Kang;Zhang Xinqiang

机构地区：[1]财政部财政科学研究院 [2]华夏新供给经济学研究院 [3]中共辽宁省委党校

出　　处：《全球化》2023年第2期36-47,134,共13页Globalization

摘　　要：本文从马克思剩余价值理论相关的两个假设角度入手,依基本原理探讨发展和丰富马克思的剩余价值认知框架体系。由此得出“不占有生产资料的劳动者劳动和占有并管理生产资料的企业家(主)的劳动可同属于抽象劳动来源”的结论,以及“作为利润本质的剩余价值形成的来源,一部分来源于直接劳动,另一部分则来源于间接劳动(管理劳动)”的结论,从而合乎逻辑地在劳动价值和剩余价值理论体系根基之上,扩展马克思主义剩余价值理论的覆盖面与解释力,并为更好认识“复杂劳动”与“管理劳动”的贡献,肯定企业家作用、弘扬企业家精神,以及正本清源认识“剥削”问题,理性把握“按劳分配”与“按要素分配”的并存问题,形成坚实的理论基础。Starting from the perspective of two hypotheses related to Marx ’s surplus value theory, this paper discusses the development and enrichment of Marx ’s surplus value cognitive framework system according to the basic principles. As a result, it is concluded that the labor of labourers who do not possess the means of production and the labor of entrepreneurs (masters) who possess and manage the means of production can both belong to the source of abstract labor, and the conclusion that part of the source of the formation of surplus value as the essence of profit comes from direct labor, and the other part comes from indirect labor (management labor), so as to logically expand the coverage and explanatory power of Marxist surplus value theory on the basis of the theoretical system of labor value and surplus value, and to better understand the contribution of “complex labor” and “management labor”. Affirm the role of entrepreneurs, carry forward the entrepreneurial spirit, understand the problem of “exploitation”, and rationally grasp the coexistence of “distribution according to work” and “distribution according to essential factors” Form a solid theoretical foundation.

关 键 词：劳动价值 剩余价值 管理劳动 剥削 分配 

分 类 号：F014.2[经济管理—政治经济学] F014.39