再生産表式と「投資金融」 : 戦後西ドイツの蓄積機構分析のために

抄録

Considering the fact that in post-war western Germany "the structural change" of the accumulation of capital, particularly the change of "investmentfinance", has been brought about and the role of the state is becoming remarkably important, the author of this paper attempts to make clear the theoretical criteria for the analysis of this "structural change". Putting emphasis on this point, the author analyzes the structures of the accumlationsprocess in both Marx's Scheme of capitalistic reproduction and Strumilin's Scheme of the balance of the Soviet national economy, together with the main features of capital market structure in those two "Integrated Accounts" on flow of funds which are based on these two Schemes and here drawn up by the author. The result is that, in the process of capitalistic accumlation, the surplus-value transforms into profit, i. e. into the form of revenue and then a portion of this profit reconverts into a new capitl, and this double process is revealed in the relationship between saving and investment by the capitalists class through the mediation of money circulation ; whereas in the process of socialistic accumulation such a double process of surplus-value does not proceed and the pubilic finance plays the leading role. Then the actual structure of "the investmentfinance" in western Germany which is summarized by the German Federal Bank (DBB) in "Flow of Funds Accounts" is fundamentally identical with the structure of the accumulationsprocess in Marx's Scheme. The transformation and reconversion of surplus-value remain unchanged in this "Accounts", although the role of the state in the process of accumulation has increased. "The structural change", of accumulation in western Germany is but the change in the form of accumulationsprocess. Hence "the internal contradiction" in the capitalistic accumulation must reveal itself in the course of economic growth of western Germany.