一、商品流通费的构成社会主义的商品流通费,从它的经济实质分析,不外两个方面:一是同生产过程在流通领域继续有关的费用;另外,就是与生产过程无关而同商品买卖相关联的纯粹流通费用.商业企业在商品购、销、调、存业务活动中,它只是把生产领域中创造的潜在使用价值转化为现实的使用价值,为实现商品价值而消耗一定人力和物力是必不可少的.所有这些人力、物力的耗费,为便于核算,加强管理,必须分门别类,确定适当的子、细目,并以统一的货币形式表现出来.工作人员的工资具体体现于商品流通费的两个子目中,即工资和福利费.工资是国家向职工支付的劳动报酬,是以货币形式分配给他们的那部分国民收入.它包括标准工资、附加工资,以及工资性 First, the composition of commodity circulation fees Socialist commodity circulation costs, from its economic analysis of the essence, nothing more than two aspects: First, with the production process in the circulation area continue to be related to the cost; In addition, is not related to the production process and the same commodity The purely circulating expenses associated with trading. In the business activities of purchasing, selling, adjusting, and storing commodities, commercial enterprises only convert the potential use value created in the production field into a practical use value, and consume a certain amount of manpower to realize the value of the goods. Material resources are indispensable. All these manpower and material resources are spent in order to facilitate accounting and strengthen management. They must be categorized into suitable sub-items and details and presented in a unified currency. The salaries of workers are embodied in the circulation of goods. In the two subheads of the fee, that is, wages and welfare fees, wages are the labor compensation paid by the state to employees, and that part of the national income distributed to them in the form of currency. It includes standard wages, additional wages, and wages.