伴随着经济全球化、资本金融化、科技信息化,当今发达资本主义国家的剩余价值生产、流通和分割的理论及其实践都发生了新变化。分割剩余价值理论的新进展,也是基于四个方面的现实变化而推动的。现阶段资本主义国家剩余价值的分割出现了四个新变化,即分割剩余价值中的劳动份额变化、分割剩余价值中的金融崛起、分割剩余价值中的国家介入、分割剩余价值中的国际扩散;由此形成分割剩余价值的主体多元化、分割剩余价值的层次立体化、分割剩余价值的矛盾愈加隐蔽化三个新特点。 With the economic globalization, capitalization, science and technology informatization, the theory and practice of the surplus value production, circulation and division in today’s developed capitalist countries have undergone new changes. The new progress in dividing the theory of surplus value is also driven by the real changes in four aspects. At this stage, there are four new changes in the division of surplus capital in capitalist countries: the change of labor share in the division of surplus value, the rise of finance in dividing surplus value, the intervention of countries in dividing surplus value, and the international diffusion of surplus value. Thus the formation of the division of surplus value of the main diversification, the split of the three-dimensional level of residual value, split the surplus value of the more invisible three new features.