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在转形问题的百年讨论中,可以按照对待劳动力商品的不同态度,分为A体系和B体系。其中A体系假设工人获得的是给定的实物形态的工资品,这一组商品的数量和构成是外生给定的,在价值和生产价格体系中相同。基于这一假定,A体系的转形结果是“两个总量相等”只有一个能成立,生产价格体系下的平均利润率不等于价值体系下的平均利润率。基于这两个结果所做的推论,必然为劳动价值论是“不必要的迂回”。B体系则放弃了给定的实物工资假设,将工人获得的工资视为社会净产品价值的一部分。B体系的一个分支“新解释”派认为,劳动力商品的再生产并不属于典型的资本再生产,因此,劳动力的价值或工资在价值体系和生产价格体系下所占的比例是相同的。如果净产品的价值等于其价格,那么剩余价值必然等于利润,马克思的“两个总量相等”应该理解为“净产品的价值等于净产品的价格,剩余价值等于利润”。B体系的另一个分支“平均利润率不变”派认为,平均利润率在价值和生产价格体系下是相等的。放弃给定的实物工资假设,生产价格体系下的平均利润率就必须由价值体系来决定,这样一来,马克思的“两个总量相等”就能同时成立。
In the century-long discussion of the problem of transformation, the A system and the B system can be divided according to different attitudes toward the labor force’s products. The system of A assumes that the worker obtains the wage of a given physical form, the quantity and composition of which are exogenously given, and are the same in the system of value and production prices. Based on this assumption, the result of the transformation of system A is that only one of the two aggregates can be set up. The average rate of profit under the system of production prices is not equal to the average rate of profit under the system of values. Based on the corollary of these two results, it is inevitable that labor theory of value is “unnecessary roundabout ”. System B renounces the given in-kind wage assumption and treats workers’ wages as part of the social net product value. A branch of the B system, New Interpretation, argues that the reproduction of labor goods is not a typical recapitalization of capital. Therefore, the share of labor or wages in the value system and the system of production prices is the same. If the value of the net product equals its price, then the surplus value is necessarily equal to the profit. Marx’s “equal amount of both” should be interpreted as “the value of the net product equals the net product price and the surplus value equals the profit”. Another branch of the B system, “the average profit rate remains unchanged,” believes that the average profit rate is equal under the system of value and production prices. To give up the given real wage hypothesis, the average profit rate under the system of production prices must be determined by the value system. In this way, Marx’s “two equal” can be established at the same time.