论文部分内容阅读
《广西会计》(1988)第2期刊登陈亚斌同志写的《物资企业实行股份制问题的再探讨》一文(以下称《再探讨》),读后觉得有些问题还可进一步再探讨。现提出个人的一些看法。《再探讨》言下之意认为“股份制”只适用于物质生产部门和基本建设部门,而对于从事商品流通的物资企业和其他企业是“不大适用”的。这种观点值得商榷。马克思的资本学说认为,商业资本是从产业资本中分离出来的为产业资本家推销商品,执行产业资本一部分职能的资本;它们彼此之间有着不可分割的内在联系。社会的分工是人类历
The second issue of “Guangxi Accounting” (1988) published by Comrade Chen Yabin’s article “Reexamination of Joint Stock System Implementation by Material Enterprises” (hereinafter referred to as “re-discussion”) may still be further explored after reading. Now put forward some personal views. The “re-discussion” implies that the “shareholding system” is applicable only to the material production departments and the infrastructure construction sector, and is “not applicable” to the materials and materials enterprises and other enterprises engaged in the circulation of commodities. This view is questionable. Marx’s capitalism holds that commercial capital is the capital that is separated from the industrial capital, which sells commodities to the industrial capitalists and performs part of the functions of the industrial capital; they are inseparably interconnected with each other. The division of labor in society is a human calendar