马克思在《资本论》中对超额剩余价值的论述,认为商品的个别价值和社会价值的差额部分称之为超额剩余价值。但是超额剩余价值的来源是理论界长期争议的问题。在实践中,全面理解和把握好超额剩余价值的特性及计算方法,将会更好地指导企业在市场竞争中巧妙地运作资本,发挥好资本的作用,创造更多的 Marx’s exposition of excess surplus value in Capital treats the part of the difference between the individual value and the social value of a commodity as the excess surplus value. However, the source of excess surplus value is a long-term controversial issue in theorists. In practice, to fully understand and grasp the characteristics and calculation methods of excess surplus will better guide enterprises to skillfully operate their capital in market competition, give play to their role as capital, and create more