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一、对于成本范畴的不同意见 1、认为“成本,价格与利润是资本主义生产方式的特有范畴,在社会主义社会只是保存了它的形式。” 2、认为“成本是一切社会共有的范畴。” 3、认为成本是商品经济的范畴,“生产耗费而成为成本,是商品经济的产物。”“成本和利润是商品经济的范畴,是以价值为基础的范畴。” 4、认为“成本既是资本主义条件下,也是社会主义条件下发达的商品货币关系所具有的一般经济范畴。”而在简单商品生产中并不存在作为经济范畴的成本。以上第二、三、四种意见都认为社会主义商品生产中也存在成本范畴。但对其规定,经济内涵、存在原因等均有不同看法。
First, the different views on the cost category 1 that “cost, price and profit are unique to the capitalist mode of production, in the socialist society just preserved its form.” 2, that “cost is a common area of all society. 3. Considering that cost is a category of commodity economy, ”production cost becomes a cost, and it is a product of commodity economy.“ ”Cost and profit are the category of commodity economy, and are value-based.“ 4. Think that ”cost is both Under the conditions of capitalism, it is also the general economic category of the developed commodity-money relationship under socialist conditions.” There is no cost as an economic category in simple commodity production. The second, third, and fourth opinions above all hold that there are also cost categories in socialist commodity production. However, there are different views on its economic connotation and reasons.