摘要
在整体性原则看来,成本的附加与利润的分配是同一个问题。本文提出了用投入构成比率法来分配利润,结合图表介绍了分配的具体实例。文章运用系统论的整体性原则,构建的投入产出模型和推导出的利润分配的比率算法,为利润的划分、为国民经济和财政金融体系的核算提供了思路。这一算法与投入要素参与分配所遵循的原则之间存在一致性:只有各投入要素的收益与其对产出的边际生产力的比例都趋于均衡时,经济资源的配置才是最有效率的,这是市场经济的本质所在。
The relations of production is not the isolating and static total of several key elements, it is organic total of the realistic conditions that includes producing, exchanging, distributing, consuming, etc., and it is a dynamic whole. So investigating the production process and profit distribution with the integrity principle, comparing with the analysis-synthesis used by traditional theory, the understanding obtained would be more profound, more truthful and more universal. The chart invested cost, output value and profit distribution that is drawn according to suitable to analyze any link about products that the invested organization is zero to the making , factor input and commodity ex about invested factor, integrity principle, is change, from the stage stage that the last invested factor takes part in. This chart can explain land rent, interest and dividend rationally, and it can make accurate explanation and simulation to the economic investment tendency. This chart explained that the risk of making profits and losing is equal.
出处
《华北电力大学学报（社会科学版）》
2008年第4期46-50,共5页
Journal of North China Electric Power University(Social Sciences)
关键词
系统论
投入要素
投入成本
产出价值
利润分配
system theory
invested factor
invested cost
output value
profit distribution
