基于剩余价值论的广义成本探析

科技日新月异的发展和经济全球化给会计环境带来了新的变化。伴随会计环境不断变化而来的是会计人员对新出现的各种资源难以确认、计量的问题。有人提出了基于这些资源投入方的广义资本法，但众多的资本方在剩余价值的创造和分配上又难以解释。基于对广义资本法的借鉴和对剩余价值论的反思，提出一种过渡性的确认这些软资源的方法——广义成本法。

An Analysis of Generic Cost from the Viewpoint of Theory of Surplus Value

The development of science and technology and economic globalization brought changes to the accounting environment, which made it harder for accountants to calculate new resources. So generic capital method is suggested, but it is very difficult to explain the creativity and distribution of capital in the surplus value. This paper advances a transitional me - thod - generic cost method after learning from generic capital method and reassessing theory of surplus value.