论文部分内容阅读
在第七讲中已经讲过,在社会主义制度下,社会产品价值分为三个部分,即已耗费的生产资料(C);劳动者为自己的劳动创造的价值(V);劳动者为社会的劳动创造的价值(m)。产品价值的前两部分(C+V)表现为产品成本,后一部分(m)则转化为利润和税金,也就是企业为社会创造的剩余产品的货币表现。实践中,表现为销售产品进款与总成本的差额。利润和税金的形成,说明企业完成了生产技术财务计划所规定的各种数量和质量指标,标志着企业从事生产和销售活动的效果。
As already mentioned in the seventh lecture, under the socialist system, the value of social products is divided into three parts, namely, the already-used means of production (C); the value created by the laborers for their own labor (V); Social work creation value (m). The first two parts of product value (C+V) are expressed as product costs, and the latter part (m) is converted into profit and tax, which is the currency performance of the surplus products created by the company for society. In practice, the difference between the sales proceeds and the total cost of sales products. The formation of profit and taxation indicates that the company has completed various quantitative and quality indicators as stipulated in the production technology financial plan, which indicates that the company is engaged in the production and sales activities.