| 摘要: |
| 在价值转形过程中，由于剩余价值的均衡分配，从不同的利润率出发，可以得到同样的利润率，但并不影响剩余价值率，因为工作日、工人的必要劳动时间和剩余劳动时间在价值转形过程中都没有发生变化。本文提出“账面剩余价值率”的概念，来考察根据资本家的财务报表计算的“剩余价值率”。源于价值转形的“账面剩余价值率”就是“转形账面剩余价值率”；包含资本家在竞争过程中通过各种手段获得的（剩余）价值，由资本主义企业的财务报表中的（息税前）利润量直接计算的账面剩余价值率，就是“竞争账面剩余价值率”。由于剩余价值率是剩余劳动时间与必要劳动时间的比值，因此，可以首先确定所有生产工人的总劳动时间，然后再确定所有生产工人为自己生产的必要劳动时间，进而计算（真正的）总的剩余价值率。随着价值转形过程被垄断所破坏，不同部门的利润率差异被保留甚至扩大，一字曲线就变成了微笑曲线。 |
| 关键词: 价值转形 剩余价值率 账面剩余价值率 微笑曲线 |
| DOI： |
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| Surplus Value Distribution and Surplus Value Ratio at an Account |
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YU Bin
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| Abstract: |
| In the process of value transition, because of the equalized distribution of surplus value, the same profit ratio can be obtained from the perspective of different profit ratios, however, this does not affect surplus value ratio because working days, the necessary working time and surplus working time of a worker do not change in the transition. This paper proposes the concept of “Surplus Value Ratio at an Account” to examine “Surplus Value Ratio” calculated by financial reports of a capitalist, the “Surplus Value Ratio at an Account” from value transition is “Transited Surplus Value Ratio at an Account” which includes the (surplus)value received by the capitalist via all kinds of methods in the process of competition, “Competition Surplus Value Ratio at an Account” is surplus value ratio at an account directly calculated by the profit amount (before tax and interest)in financial report of the capitalist enterprise. Because surplus value ratio is the proportion of surplus working time to necessary working time in a working day, thus, the total working time of all production workers is determined at first, then the necessary working time for all workers to work for the workers themselves is determined, furthermore, the (real)total surplus value ratio can be calculated. With the destruction of value transition process by monopoly, the profit gap between different departments is kept or even enlarged, as a result, a flat curve becomes a smile curve. |
| Key words: value transition surplus value ratio surplus value ratio at an account smile curve |
