西方经济学资本计量困境与马克思经济学的科学论断

资本计量既是重要的理论问题,也是涉及微观经济活动的现实问题。在资本计量问题上,西方经济学由于对资本概念内涵有着不同的理解,提出了许多不同的计量方法。这些方法有的在理论上存在逻辑问题,有的与现实经济生活相差较远。本文认为,马克思主义经济学对资本概念的理解既解决了资本计量的理论问题,又符合现实经济生活中会计实践需要,科学地揭示了资本实质,对经济生活具有根本的指导意义。

Western Economics Predicaments of Capital Measurement and Marxist Economics Scientific Conclusions

Capital measurement is a important theory issue, and also a reality issue about microeconomic activity. Western economics have different understanding of capital concept,so they have many different methods of capital measurement. Some methods go against logic and some are aloof from the real life. This paper considers that Marxist economics has successfully solved the problem and conform to accounting practice, it disclosures the essence of capital scientifically, and there is guiding significance to the economic life.