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本文论述了按平均利润率分配工商利润,应当解决的几个认识问题: (1)按平均利润率分配工商利润,必须以商业资金占用和流通费用低于工业用于流通的资金占用和费用为前提条件。 (2)必须划清“工大于商”的原则与由于工商资金占用不同,周转速度不同所引起的单位商品中的利润工大于商的现象之间的根本界限。 (3)侧重说明了商业利润应计算到另售环节的观点。这种观点贯穿于对“商业利润只算到批发环节”观点的商榷过程之中,即采用破立结合,破的同时,立也就在其中了的论证方法。
This paper discusses several issues that should be resolved in the distribution of industrial and commercial profits according to the average profit margin: (1) The distribution of industrial and commercial profits according to the average profit rate must be occupied by commercial funds and the circulation costs are lower than the funds used for circulation by industry and the cost is Prerequisites. (2) It is necessary to draw a clear distinction between the principle that “workers outweigh business” and the fundamental boundary between the phenomenon that the profit work in the unit goods is greater than the business due to the difference in the occupation of industrial and commercial funds. (3) Focused on the point of view that commercial profits should be calculated to the point of sale. This view runs through the process of discussion on the idea that “commercial profits are only counted in the wholesale sector”.