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企业利润是广大职工为社会劳动所创造的剩余产品 m 的一部分,有一个在国家和企业、职工之间的分配问题。根据马克思在《哥达纲领批判》中对社会主义剩余产品分配的论述;剩余产品最终用于两个方面:一是用于社会消费,另一是用于积累。在社会主义有计划商品经济的条件下,消费基金的绝大部分需要在全社会范围内进行统一的筹集和使用。积累基金的很大一部分也需要在国民经济范围内进行统一的调节。它不象转移价值 C 和必要产品 V,C 和 V 的分配只是企业内部的问题。如果说,社会主义企业对 C 和V 的分配只是受国家政策的制约,那末剩余
Enterprise profit is part of the surplus product m created by the broad masses of workers and workers for social work. There is a problem of distribution among the state, enterprises and employees. According to Marx’s discussion of the distribution of surplus socialist products in the Critique of the Gotha Program, the surplus products are ultimately used in two aspects: one for social consumption and the other for accumulation. Under the socialist planned economy, the vast majority of consumer funds need to be uniformly mobilized and used across the whole of society. A large part of the accumulation of funds also requires a unified adjustment within the national economy. It is not like the transfer of value C and the necessary products V, C and V distribution is only an internal problem. If we say that the distribution of C and V by the socialist enterprises is only subject to national policies, the surplus