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独立核算、自负盈亏,原本是商品生产的经营原则。在商品生产和商品流通条件下,各个商品生产者都要在交换中实现自己的商品价值,并使自己的消耗得到补偿,获得盈利,从而求得自己的存在和发展。因此,商品生产者不仅需要计算自己的消耗和成果,而且需要把它与社会平均必要劳动消耗加以比较,需要以自己的收入抵补自己的支出,需要计算自己的盈亏。在社会主义历史阶段,由于还存在着商品经济,集体所有制的工业企业,都是独立的商品生产者,同样不能不实行独立核算,自负盈亏的经营原则。在人类社会发展中,由于商品生产是从属于一定社会生产方式的,作为商品生产经营原则的独立核算、自负盈亏,就具有不同的社会经济内容,反映着不同的生产关系。资本主义商品生产采用独立核算、自负盈亏的原则,是以资本家占有生产资料、剥削雇佣劳动为基础
Independent accounting, self-financing, was originally the business principle of commodity production. Under the conditions of commodity production and commodity circulation, all commodity producers must realize their own commodity value during the exchange, and make their own consumption be compensated for profits so as to seek their own existence and development. Therefore, the commodity producer not only needs to calculate his own consumption and the result, but also needs to compare it with the average necessary labor consumption in the society, to make up for his own income and to calculate his profit and loss. In the historical stage of socialism, because there are still commodity-economy and industrial enterprises under collective ownership, they are all independent commodity producers. They can not but adopt the principle of independent accounting and self-financing. In the development of human society, since commodity production is subordinate to a certain mode of social production, as an independent accounting of the principle of commodity production and management, it has different social and economic content and assumes different production relations. The principle of independent accounting and self-financing of capitalist commodity production is based on the capitalist’s possession of means of production and exploitation of wage labor