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发展社会主义市场经济,企业走向市场,参与国内和国际市场竞争。企业出售商品以收抵支,不仅要补偿耗费的生产费用,而且要获取赢利,才能使企业不断发展壮大。生产资料的耗费是生产费用主要构成部分,1990年全民独立核算工业企业物耗占工业总产值的72.4％,对经济效益状况具有重要的影响。马克思《资本论》关于生产过程中生产资料价值向商品的转移及其转化为商品社会价值的原理,揭示了市场经济的一般规律,对加强成本管理,大力降低消耗,提高经济效益,具有重要的理论和现实指导意义。 我国有的经济学论著认为:“无论生产资料价值转移的方式如何,它们转给产品的价值只以它们作为生产资料而失掉的价值为限。……这里还必须具备两个条件:第一,因为使用价值是价值的物质承担者,所以,生产资料必须实际用来生产使用价值,它的价值才能转移到新产品中去;第二,因为商品价值是由生
To develop a socialist market economy, enterprises will enter the market and participate in domestic and international market competition. Enterprises selling goods to reach revenue, not only to compensate for the cost of production costs, but also to gain profits in order to enable companies to continue to grow and develop. The cost of production materials is the main component of production costs. In 1990, the material consumption of industrial enterprises with independent accounting accounted for 72.4% of the total industrial output value, which has an important impact on the economic benefits. Marx’s “Capital” on the transfer of the value of means of production in the production process to commodities and its transformation into the principle of the value of commodity society, reveals the general laws of the market economy, and it is important to strengthen cost management, reduce consumption, and increase economic efficiency. Theoretical and practical guidance. Some economic theories in our country believe that: "Regardless of the mode of transfer of the value of means of production, the value that they transfer to the product is limited only to the value they lose as a means of production.... There must also be two conditions: First, Because use value is the material bearer of value, therefore, the means of production must be actually used to produce the value of use, and its value can be transferred to new products. Second, because the value of goods is born