知识经济时代仍然是劳动创造价值

１、马克思的劳动价值理论劳动价值论是关于商品的价值由劳动创造和决定的理论。亚当.斯密强调“劳动一般”是一切商品的交换价值的真实尺度,大卫.李嘉图克服了斯密关于劳动价值论中的不彻底性,坚持劳动决定价值的原理。但所有的古典经济学派都不能揭示价值的真正本质,不理解创造价值的劳动所具有的社会性,混淆了劳动和劳动力的区别。马克思创立了科学的劳动价值论,从分析商品二重性中揭示劳动的二重性,指出抽象的人类劳动形成商品的价值,商品的使用价值则由具体劳动决定的。２、研究的方法我们要坚持马克思主义的立场、观点和科学的方法,坚…     

试述知识经济时代价值的形成

20世纪九十年代至今,伴随着信息技术、电子技术、计算机技术、生物工程技术的发展与应用,经济发展的模式发生了根本性的变化,科学技术在经济发展中的地位显得越发重要起来,已逐渐成为发展的关键性要素,知识经济时代已经到来.在知识经济时代中,财富、使用价值的大量生产,生产工人的相对减少同时发生,商品价值仍然是由劳动或只由劳动创造的.本文在结合马克思劳动价值论的基础上,论述了知识经济时代价值的形成.     

技校会计教学初探

商品的二因素——使用价值与价值，不外是生产商品劳动的二重性，即具体劳动与抽象劳动的具体体现和结果。正确理解具体劳动和抽象劳动的概念、性质及二者的辩证关系，对掌握马克思主义政治经学原理有重要意义。     

对我国收入分配制度的思考

党的十六大报告提出“确立劳动、资本、技术和管理等生产要素按贡献参与分配的原则,完善按劳分配”,同时提出要继续推进所有制结构改革。本文主要就我国现行的收入分配制度的理论基础作出解释,马克思的劳动价值论说明了按劳分配与按要素分配并存在私有制存在条件下的合理性,同时提出现实生活中独立经营、自负盈亏的企业,它们的收入分配行为在很大程度上主要依照要素价格理论,即西方经济学上所谓的“分配”理论。最后提出收入分配实质是价值分配,并且说明价值分配与价值创造的关系。     

商品价值构成人力资本与价值创造——对劳动价值论的现代阐释

马克思以狭义劳动价值论创建了狭义政治经济学的科学完整体系,但同时简化了对于人力资本经济范畴的认识。文章则从马克思已有的方法论出发,试图将当代西方经济学的人力资本概念重新马克思经济学化,并据此抽象出“非人力资本劳动要素”和“人力资本劳动要素”这两种不同的抽象劳动范畴,作为对劳动价值论的深化认识及现代阐释。文章相应地形式化了有人力资本劳动要素参与的价值创造的实现过程。     

科技劳动及其价值创造

本文结合知识经济的时代特征,探讨了科技创新劳动的特点及其价值创造的属性,在坚持马克思劳动价值论的基础上,把创造价值的劳动回归到一般社会劳动中去。发掘创造价值的“劳动”之真谛,搭起劳动价值论与现时代的桥梁,焕发劳动价值论之生机。     

论当前市场经济条件下按生产要素分配的路径要求

按生产要素分配的提出和施行标志着我国分配制度改革触及新领域.然而,在制度属性要求下,基于马克思的劳动价值论,在这一问题上出现了两种比较典型的观点:一是认为,价值的创造和分配是两回事,分配并不取决于创造,这一观点实际上肯定了按生产要素分配与劳动价值论的一致性;另一种观点则修正,或者说否认了传统的劳动价值理论,认为活劳动和物化劳动共同创造了价值,这是按生产要素分配的依据,这一观点实际上否认了按生产要素分配与传统的劳动价值论的一致性.事实上,按生产要素分配的依据与马克思的劳动价值论保持有理论上的一致,而且恰恰由此,才使得劳动价值论在要素流动中经受住了实践考验,同时也使得按生产要素分配纳入社会主义初级阶段的分配方式有了合理的路径要求.     

财务工作智能化的内在逻辑剖析——基于马克思劳动价值论

财务工作智能化是会计行业发展的最新趋势,把握财务工作智能化的内在逻辑,能够促进财会人员应对与适应会计行业发展变革。基于马克思劳动价值论,本文将马克思关于劳动价值与劳动者的重要论断与会计职业发展特征广泛结合,首先针对“会计消亡论”,从劳动者、劳动资料和劳动对象三大生产力要素剖析人工智能并非导致财务会计职业消亡的深层理论原因;其次,基于马克思劳动价值创造过程观点,分析智能财务劳动的价值创造特性,认为其通过推动内部沟通协作和数据共享产生协作增值价值,并促使财务价值创造向管理或决策环节聚集;最后,结合劳动价值论剖析智能化背景下财会行业挑战与机遇并存的内在原因,并从业务转型、人本理念和伦理道德建设角度提出应对思路。     

论马克思劳动价值论在经济全球化时代的发展

本文通过对马克思劳动价值论的历史分析,阐明了马克思关于劳动创造价值的历史局限性,提出了在经济全球化时代由于社会分工的不断深化和第三产业的迅速发展、创造价值的劳动应该包括投入物质生产部门和非物质生产部门的所有有用劳动的观点。     

第七讲 基本建设投资经济效果的评价

第一节 基本建设投资经济效果的基本概念物质资料的生产是人类一切实践活动的基础.物资生产领域内的经济效果,就是生产所得的物质财富同所化费的劳动的对比.“真正的财富在于用尽量少的价值创造出尽量多的使用价值.换句话说、就是在尽量少的劳动时间创造出尽量丰富的物质财富.”①但随着社会制度的不同,经济效果的实质、内容也具有根本性不同.     

新会计准则中公允价值的应用分析

为实现会计标准国际趋同,我国新的《企业会计准则—基本准则》明确将公允价值作为会计计量属性之一,并在17个具体会计准则中不同程度地运用了这一属性,堪称本次准则修改的一大亮点。公允价值计量依赖于成熟的经济环境、完善的市场信息系统和高素质的评估队伍,因此我国对于公允价值采取了适度引入的审慎态度,颇具现实意义。公允价值在我国的运用必须随着经济发展、法制健全和公司治理的日趋完善,积极稳妥地走渐进式的发展道路。     

The Theoretical Background of Henry George's Value Theory*

Abstract . Henry George intended that his last work. The Science of Political Economy, (which his untimely death left unfinished), should recast economics in a new mold. He argued that if economics is the science of the nature of wealth and the laws of its production and distribution and if in present society there is some deep and widespread wrong in its distribution, if not in its producton, it is the office of an honest science to disclose that. He therefore sought a philosophical basis for an investigation into the nature of wealth which led him into an investigation of the idea of value. These investigations were preceded by an attempt to set out a philosophy of science with respect to one of the sciences, economics.     

关于科学管理生鲜配送的思考

生鲜食品物流在国外一直是物流市场的重头戏,近年来逐渐受到理论界和实务界的重视。通过对生鲜食品配送关键作业的具体分析,提出运用泰勒科学管理思想解决中国生鲜食品配送中高能耗、高成本、低效率的问题,具有一定的实践价值。     

Inclusionary Zoning and Exclusionary Development: The Politics of ‘Affordable Housing' in North Brooklyn

A key element of New York City Mayor Michael Bloomberg's New Housing Marketplace program has been the use of voluntary inclusionary zoning, through which private developers have been offered tax breaks and density bonuses to develop affordable housing on newly rezoned land. While this program has failed to alleviate the housing affordability crisis in New York City, little attention has been paid to its political effects on community‐based struggles over housing. This article addresses this question by examining the 2005 Greenpoint‐Williamsburg Waterfront Rezoning, which combined a voluntary inclusionary zoning program with a tenant services contract intended to mitigate the residential displacement effects of the rezoning. I critically examine its design, execution and monitoring, based on two years of work as an organizer and administrator of the tenant services contract. I argue that technologies of consent and control have reshaped the politics of housing in North Brooklyn by replacing resistance to gentrification with amelioration of its effects, through the anticipated creation of affordable housing. The upshot has been an emergent politics of housing in which real estate‐led development is regarded not as a cause of gentrification but as its solution.     

浅析《园冶》植物造景的艺术价值

《园冶》的植物造景设计理念与实践对当前景观设计具有积极的指导意义。本文通过对其植物造景的艺术思想进行分析,提炼其现实价值。     

企业微博营销的SWOT分析及策略研究

微博是中国互联网的又一个"舶来品",展现了同twitter在美国一样迅猛的发展速度,仅两年时间,中国的微博用户已达数亿。微博的价值在于简练,在于实现信息的无障碍双向沟通,在于面向最广大的消费者。微博的兴起和广泛应用,同时也为企业开辟了前所未有的信息传播、交流沟通的网络平台,其蕴涵着巨大的商业价值,将逐渐成为企业网络营销的新阵地。因此,全面地研究和探讨微博的价值,运用SWOT分析方法,分析企业微博营销自身的优势、劣势,外部环境中所面临的机会、威胁,并用系统的思想将这些独立的因素相互匹配起来进行综合分析,制定出科学全面具体的企业微博营销策略,对企业有效地认识微博营销、充分开展好微博营销工作、提高企业竞争力具有重要的现实意义。     

The Politics of Standards in Modern Management: Making ‘The Project’ a Reality*

abstract In this paper, we explore the standardization of contemporary management knowledge, focusing in particular upon the role of ‘standards’ in creating and reifying ‘organizational objects’, with powerful consequences and with often unrecognized ethical implications. It is our argument that modernist beliefs in ‘general, abstract and timeless ideas’ ( Brunsson et al., 2000 , p. 173), enshrined in a universal and abstract rationality, results in the marginalization of more reflexive forms of rationality and the suppression of autonomy, creativity and discretion in organizations. To investigate the consequences of standardization, we take as the focus of our analysis a specific management model which has a significant and growing impact on many sectors of contemporary industry; that of project management. Drawing on the work of Timmermans and Berg (1997) , Bowker and Star (1999) and Brunsson et al. (2000) , we draw attention to the reification of the object of management; in this case, the project itself, as a transhistorical, ‘real world’ object. By tracing efforts to establish and institutionalize ‘standards’ in this and other fields of management, in particular through the creation and dissemination of a universal ‘body of knowledge’ for this field, we draw attention to the political and moral significance of the ‘blackboxing’ of knowledge. It is our broader intention here to help to denaturalize this organizational object, to legitimize other modes of knowledge and practice in the field, and thereby to reopen debate in this and other arenas of standardization.     

中国共产党领导乡村意识形态建构的百年历程与基本经验

乡村意识形态建构是中国共产党乡村工作的重要组成部分，它是中国共产党执政合法性逐渐为乡村民众认可的政治过程。中国共产党的乡村意识形态建构历经了孕育开启、曲折探索、恢复调试和赓续完善等发展阶段。总结中国共产党领导乡村意识形态建构的百年经验，深刻阐释乡村意识形态建构的根本遵循、中心议题、组织保障、价值立场、内在要求和有效途径，对建构起更富有价值引领性和现实针对性的乡村意识形态和全面推进新时代乡村振兴背景下的意识形态建构工作具有重要的理论和现实意义。     

When Did Equality Become a Noneconomic Objective?

A bstract .   This brief survey begins with a suggested procedure for determining whether a given economist viewed a particular goal as an economic or noneconomic objective. Roughly speaking, the approach rests on whether that economist attempted a serious analysis of the tradeoffs between the goal in question and some measure of value. In this view, noneconomic objectives, for any school, include all those objectives that, while recognized as potentially legitimate, are not analyzed in terms of commensurable value measures. Three points to notice about the definition: (1) For any economist, economic objectives should be distinguished from a class of intermediate goods valued largely for their predicted positive impact on production; (2) Some objectives may be altogether dismissed by a school, either as beyond the expertise of economic analysis or as downright harmful; (3) Simply acknowledging the existence of a "cost" to achieving a goal leaves that goal as noneconomic since no attempt at valuation has been made.
The paper goes on to sketch three viewpoints toward income equality—that of the classical school as summarized in the work of J. S. Mill, that of the early neoclassicists as represented by Marshall and Pigou, and that of the "new welfare economics" as developed by Kaldor and Hicks. The classical economists valued the relief of poverty, but explicitly attacked anything but the most basic redistributional efforts because of expected dire effects on production. The early neoclassicists built equality implicitly into a utilitarian social welfare function. The "new welfare economics" doubted economists' ability to assess the value of equality, although perhaps not their ability to measure its opportunity cost. Thus the basic argument: both the classicists and the early neoclassicists saw equality as an economic objective, while the new welfare economics was largely built on denying this status to equality.     

Confidence Distribution,the Frequentist Distribution Estimator of a Parameter: A Review

In frequentist inference, we commonly use a single point (point estimator) or an interval (confidence interval/“interval estimator”) to estimate a parameter of interest. A very simple question is: Can we also use a distribution function (“distribution estimator”) to estimate a parameter of interest in frequentist inference in the style of a Bayesian posterior? The answer is affirmative, and confidence distribution is a natural choice of such a “distribution estimator”. The concept of a confidence distribution has a long history, and its interpretation has long been fused with fiducial inference. Historically, it has been misconstrued as a fiducial concept, and has not been fully developed in the frequentist framework. In recent years, confidence distribution has attracted a surge of renewed attention, and several developments have highlighted its promising potential as an effective inferential tool. This article reviews recent developments of confidence distributions, along with a modern definition and interpretation of the concept. It includes distributional inference based on confidence distributions and its extensions, optimality issues and their applications. Based on the new developments, the concept of a confidence distribution subsumes and unifies a wide range of examples, from regular parametric (fiducial distribution) examples to bootstrap distributions, significance (p‐value) functions, normalized likelihood functions, and, in some cases, Bayesian priors and posteriors. The discussion is entirely within the school of frequentist inference, with emphasis on applications providing useful statistical inference tools for problems where frequentist methods with good properties were previously unavailable or could not be easily obtained. Although it also draws attention to some of the differences and similarities among frequentist, fiducial and Bayesian approaches, the review is not intended to re‐open the philosophical debate that has lasted more than two hundred years. On the contrary, it is hoped that the article will help bridge the gaps between these different statistical procedures.