高一《思想政治》教材在不同的地方相继出现了利润、净产值、纯收入等易混概念,现就这三个概念作些解释。 一、利润 一是指资本主义利润:它是剩余价值的转化形式,即资本家在销售商品以后所获得的超过生产费用的余额。利润本是可变资本的产物,但在资本家看来,它总是全部预付资本的产物,这样,剩余价值就转化为了利润。正如马克思所说:“剩余价值,作为全部预付资本的这样一种观念上的产物,取得了利润这个转化形式。”(《马克思恩格斯全集》第25卷,第44页)“从价值形成来说,……价值增殖的真正源泉被掩盖了,……资本的增殖过程的神秘化也就完成了。”(同上第41页)由此可见,在资本主义制度下,利润掩 The “Ideology and Politics” textbook in the first grade shows the concepts of profitability, net output value, net income, etc., in different places. These three concepts are explained in detail. 1. Profit One refers to capitalist profits: it is the transformed form of surplus value, that is, the excess of the capitalist’s production costs obtained after the sale of goods. Profit is a product of variable capital, but from the capitalist’s point of view, it is always the product of all advance capital. Thus, surplus value is transformed into profit. As Marx put it: “Surplus value, as a conceptual product of all advance capital, has achieved this transformed form of profit.” (Vol. 25, Marx and Engels, vol. 25, p. 44) “From the perspective of value formation ...... The true source of value proliferation is masked, ... the mystification of the process of capital’s proliferation is completed.” (ibid., p. 41) Thus, under the capitalist system, profits are masked.