A social reproduction approach to depreciation

Masaya Fujita
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Abstract

It is my theme to prove that the collaboration of depreciation procedure and banking is indispensable to keep social reproduction. My proof is carried out by developing the part 3 of volume II of Capital. This part takes up the problems of social reproduction. There the case of simple reproduction is explained in detail, but in the explanation of the reproduction on an expanded scale you must meet a logical difficulty caused by the inconsistency of depreciation and renewal of fixed capitals. However, the schema of reproduction must have no contradiction. How to solve? In this article, the difficulty can be solved by collecting depreciation fund and distributing them socially. In Soviet and China, before the banking system was established, finance department in government would distribute fund to national companies for plant and collect depreciation fund with profit. It looked like a mystery for our capitalistic system. My paper can also make clear the reason why they adopted a strange accounting procedure.
折旧的社会再生产方法
我的主题是证明折旧程序和银行的合作是保持社会再生产的必要条件。我的论证是通过发展《资本论》第二卷第三部分来进行的。这一部分讨论社会再生产问题。这里详细解释了简单再生产的情况,但在解释扩大规模的再生产时,你必须遇到一个逻辑上的困难,这是由固定资本的折旧和更新的不一致造成的。然而,再生产的图式必须没有矛盾。如何解决?在本文中,可以通过回收折旧基金并进行社会分配来解决这一难题。在苏联和中国,在银行体系建立之前,政府财政部门会向国有企业分配资金用于工厂建设,并收取折旧基金。对我们的资本主义制度来说,这似乎是个谜。我的论文也可以说明他们采用奇怪的会计程序的原因。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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