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《经济研究》78年第9期孙冶方同志的《要理直气壮地抓社会主义利润》一文,在解释所谓利润的时候,先肯定了斯大林关于把剩余价值(M),称之为“为社会的劳动”创造的产品的论述。随后就引伸出了这样一句话:“所以在社会主义社会里,利润就是生产部门职工为社会生产的产品价值的货币表现”。我认为这样引伸不太准确,提法也欠妥。我认为,构成社会主义企业利润的不仅仅是劳动者为社会提供的剩余产品部分(M),而且还包括劳动者为自己劳动创造的必要产品的一部分(V)。前者表现为向国家上缴的利润和税收部分;后者表现为企业基金中用于职工集体福利和奖金的部分。国家也正是根据这个情况,一方面向企业收缴利润,另一方面又按照一定的比例从利润中抽出属于必要产品的那一部分,以奖金的形式还原给劳动者。我想,这样理解才能从理论
When explaining the so-called profit, Comrade Sun Yefang’s article titled “To Pay Properly the Socialist Profit” first affirmed Stalin’s claim that the surplus value (M) should be called “labor for the society ”The creation of the product of the discussion. Then came the phrase: “Therefore, in a socialist society, profit is the monetary expression of the value of the products produced by the workers in the production sector for the society.” I think this extension is not accurate, the reference is also defective. In my opinion, the profits that make up socialist enterprises are not only the surplus product part (M) that laborers provide to society, but also part of the necessary products that laborers create for their own labor (V). The former is represented by the profit and tax components paid to the state; the latter is reflected in the corporate fund as part of the collective benefits and bonuses for employees. It is precisely under this situation that the state seizes profits from the enterprises on the one hand and pulls out from the profits on the other hand those parts that are the necessary products according to a certain percentage and returns it to the laborers in the form of bonuses. I think this understanding can be derived from theory