国民经济核算的价值论探究被引量：2

An Analysis of the Value Theory of National Accounts

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摘要目前国内外实行的国民经济核算体系基于劳动价值论,而不是基于效用价值论或要素价值论。效用价值论与国民经济核算之间存在多种矛盾,不可能构成国民经济核算基础。运用现行国民经济核算规则和方法来分析要素价值论的基本观点,结果不是被证实,而是被证伪。劳动价值论科学说明了价值形成和增值关系,提供了用价值尺度衡量不同时空范围内的经济活动成果的基本方法,因此为国民经济核算奠定了价值论基础。在劳动价值论基础上可以统筹进行财富产出核算、资源耗减核算和环境破坏核算。 The national accounts system is based on the labor theory of value,rather than the utility theory of value or element theory of value.There are many contradictions between the utility theory of value and national accounts,which can not form the basis of national accounts.To analyze the basic viewpoints of the element theory of value by applying the current rules and methods of the national accounts,it is not proved,but falsified.The labor theory of value has illustrated the formation and increment of commodity value,provided the basic methods to measure the achievements of economic activity within different space-time scope by value;therefore it cannot be replaced as the value theory basis of the national accounts.Based on the labor theory of value,the wealth product accounts,resource depletion accounts and environmental damage accounts can be done as a whole.

作者郑志国

机构地区中共广东省委党校现代化战略研究所

出处《管理学刊》 2009年第6期14-20,共7页 Journal of Management

关键词国民经济核算劳动价值论效用价值论要素价值论 national accounts the labor theory of value the utility theory of value the element theory of the value

分类号 F222.33 [经济管理—国民经济]

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参考文献2

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