引言平均利润率下降趋势问题,是马克思资本积累理论与经济危机理论的重要组成部分,围绕这个问题所展开的讨论也“最广泛、最激烈、时间持续最长”(高峰,1991,p20)。据学者研究,国外理论界对于利润率下降趋势规律理论的争论,自19世纪末至上世纪末,大体上有三次高潮,大批马克思主 INTRODUCTION The declining tendency of the average profit rate is an important part of Marx’s capital accumulation theory and economic crisis theory. The discussion around this issue is also “the most extensive and the most intense with the longest duration” (Peak, 1991, p20). According to scholars’ study, there are three upsurges in the theories of law of downward trend of profit margins in foreign theoretical circles from the late 19th century to the end of last century. A large number of Marxist