CAJ | 학술논문

现代商业劳动按功能可划分为附带的生产性劳动、纯商业劳动、管理与开发性商业劳动三大类，目前最高级的商业劳动是第三大类之后者。商业劳动有无可能创造价值，其过程与状态如何，宜细部不宜粗工。执狭义，以单个商品的增值说起，以特定商业企业的总价值量说起，有创造价值的也有不创造的；执广义，现代商业劳动无一例外地创造价值。“商业劳动创造价值”的命题既是个重要的经济理论问题，同时也是一个重大而深远的实践课题，于落实科学发展观，它是一个亟待践行的事物。
현대상업노동안공능가화분위부대적생산성노동、순상업노동、관리여개발성상업노동삼대류，목전최고급적상업노동시제삼대류지후자。상업노동유무가능창조개치，기과정여상태여하，의세부불의조공。집협의，이단개상품적증치설기，이특정상업기업적총개치량설기，유창조개치적야유불창조적；집엄의，현대상업노동무일예외지창조개치。“상업노동창조개치”적명제기시개중요적경제이론문제，동시야시일개중대이심원적실천과제，우락실과학발전관，타시일개극대천행적사물。
Commercial Labours include three kinds-the Subsidiary Manufactural Labour, the Unadulterated Commercial Labour and the Administeral Labour（ It is the summit Commercial Labour）. It is nessesary to analyse speeificly Commerial Labours creating vllue. From the narrow sense to say, some Labours creat value and others don＇ t in terms of the single commodity or the total value of the commercial enterprises. From the broad sense to say, all Commercial Labours creat value in terms of the social reproduction process.