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Capital and Capitalism The Role of Economic Calculation in the Market Economy.pdf
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该资料围绕资本主义与资本理论展开，指出传统经济学家对资本的定义存在局限，难以剖析资本主义企业经济核算的现实与社会层面问题。该资料依托历史制度学派等学者的观点，结合真实商业场景里的资本概念，构建一套资本与资本主义一体化理论，阐释营利性企业的经济核算逻辑以及资本主义社会生产过程的组织模式。同时探讨近几十年公允价值与股东价值变革，批判新古典均衡理念进入企业实务带来矛盾且难以持续的后果，认为不应脱离现实制度去改造经济核算制度，适合奥地利经济学、制度经济学、经济思想史等领域的读者阅读。
Capitalism is an economic system where almost all production and trade activities are organised by enterprises whose purpose is to maximise the return on the capital that has been invested in them. Economists, however, have almost universally defined capital in a way that makes it impossible for them to analyse important practical and societal aspects of the economic calculations of capital‑based enterprises in capitalism.
In contrast, this resource develops a theory of capital that is, at the same time, a theory of capitalism. Based on the definition of capital provided by the Historical and Institutional Schools, and later developed by Carl Menger and Ludwig von Mises, the theory of capital in this resource takes account of the term “capital” as understood and used in actual business life. A theory of capital that is successful in explaining the rationale of economic calculations of profit‑oriented enterprises in the market economy will necessarily also explain how the societal production process is organised in capitalism. Starting from the positive analysis of capital and capitalism, the resource discusses the fair value and shareholder value revolutions of recent decades. These approaches, sometimes summarised under the label of “value‑orientation,” have introduced theoretical neoclassical equilibrium concepts into the practice of enterprises in capitalism. The resource argues that this has led to paradoxical and unsustainable results. It does not make sense to reform the institutions of economic calculation on the basis of a theory that does not, in any significant way, deal with these institutions.
The resource will be of great interest to readers in the areas of Austrian economics, institutional economics, history of economic thought, varieties of capitalism, and financial accounting.
List of figures xi
Preface xii
Introduction 1
1 Capital in conventional economic theory 10
1.1 The complexity of the modern production process 10
1.2 Capital as a factor of production 17
2 Capital in actual business life 25
2.1 Capital as in “capital”-ism 25
2.2 Capital in the productive activities of enterprises 38
3 Economic calculation 47
3.1 Retrospective economic calculation 47
3.2 Prospective economic calculation 53
4 The societal role of capital in capitalism 59
4.1 The role of retrospective economic calculation:
coordination and equilibration 59
4.2 The role of prospective economic calculation:
progress and innovation 75
5 The theoretical foundations of value-orientation 83
5.1 Homo economicus 83
5.2 Finance and its separation theorems 90
x Contents
6 Value-orientation as a misplaced blueprint for
economic practice 109
6.1 A prescriptive turn in economics 109
6.2 Fair value accounting 116
6.3 Shareholder value maximisation 121
6.4 The paradox of value-orientation 125
7 Conclusion 133
7.1 A summing up 133
7.2 A suggested application 135
References 137
Index 151
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