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关于折旧基金的经济本质,多年来一直存在着争论,使理论研究无法向使用方向推进,妨碍着折旧基金作用的发挥。本文在承认折旧基金是补偿基金前提下,从一个新的高度探讨折旧基金的使用。以求教于理论界和同行。一、资金潜能的含义马克思在分析了资本主义生产过程后曾指出:“预付资本……在转化为生产资本之后,包含着生产的潜力,这些潜力的界限,不是由这个预付资本的价值界限规定的,这些潜力能够在一定的活动范围之内,在外延方面或内含方面按不同程度发挥作用”(《资本论》第二卷395页中共中央编译局76年版)。就是说资本在生产过程中的潜能,是一定量的生产资本内部潜在的扩大再生产能力,正是这种能力,资本家才发明各种强化剥削的方法,加强生产组织和管理,以使一定量的生产资本的作用程度尽可能得以“伸张”。潜能不仅存在于生产过程,而且存在于流通过
With regard to the economic nature of the depreciation fund, there has been controversy over the years, which has prevented the theoretical study from advancing in the direction of use and prevented the depreciation fund from functioning. This paper discusses the use of depreciation funds from a new height on the premise that the depreciation fund is a compensation fund. To seek advice in the theoretical community and peers. First, the meaning of the potential of funds After analysing the capitalist production process, Marx once pointed out: “Pre-paid capital ... after converting into productive capital, contains the potential of production. The boundaries of these potentials are not dictated by the value boundary of this advanced capital. These potentials can be used within a certain range of activities and in varying degrees in terms of extensions or implications.“ (Das Kapital, vol. 395, p. 394, CCP Central Compiling Bureau, 76th edition). That is to say, the potential of capital in the production process is a certain amount of potential expansion and reproduction capacity within the production capital. It is precisely this ability that the capitalists invented various ways to strengthen exploitation and strengthen production organization and management so that a certain amount of The extent of the role of production capital can be ”stretched" as much as possible. The potential exists not only in the production process, but also in the flow through