关于社会主义产品成本问题,有的同志认为不论是资本主义还是社会主义的产品成本,都应是 C(物化劳动消耗)+V(活劳动消耗中的必要劳动部份);也有的同志认为社会主义产品成本内含只包括 C,不包括 V。我们本着在学术理论上“百家争鸣、百花齐放”的方针,现将刘超同志写的《对社会主义企业产品成本的探讨》和刘治平同志写的《社会主义成本范畴只包含 C 吗》两篇文章同时刊登,望广大读者各抒已见,来探讨研究这个问题。 Regarding the cost of socialist products, some comrades think that both the capitalist and socialist product costs should be C (materialized labor consumption) + V (the necessary labor component in living labor consumption); some comrades also consider that socialism Product costs include only C, excluding V. In line with the principle of “one hundred schools of thought contend, all flowers are blooming” in academic theory, we now refer to Comrade Liu Chao’s “Study on the Costs of Socialist Enterprises” and Comrade Liu Zhiping’s article entitled “C Contents of Socialist Costs” Articles published at the same time, hope the majority of readers have expressed their views, to explore the issue of research.