资本技术构成

文章主要价值在于：（1）对马克思资本技术构成原理进行了更完善的当代阐释；

The value of the article lies chiefly in : ( 1 ) presents a more perfect contemporary explanation to the principle of Marx 's technical composition of capital ;

由于经营规模较小、资本和技术构成较低等因素，中小企业财务风险防范和控制能力不容乐观。

Because of small scale , poor capital and technology and other factors , the ability of SMEs , preventing and controlling financial risk , is not so optimistic .

但是，目前中小企业在财务管理方面的现状很不乐观，存在着诸如产出规模小、资本和技术构成低少、筹资困难、财务人员素质低等问题。

Nonetheless , they are facing the financial administration problems such as small production scale , low constitution of capital and technology , loan difficulties and low qualities of financial accountants , etc.

在对人力资源进行价值确认时，既要考虑为劳动力的成长进行的投资所形成的转移价值，也要参考资本的技术构成因素来确定劳动者自身的劳动（学习）新创造的价值。

When the value of human resource be affirmed , it is necessary to include transformed value which was invested for the growth of labourer and the new value which was created by the work of labourer .

指出在当前私营企业的发展中，有相当一部分中小型私营企业，因其规模小、资本和技术构成较低、经营管理不善，导致其在激烈的市场竞争中，面临许多困难。

It points out that along with the development of private enterprise currently , lots of middle-and small-size private or individual enterprises are facing with serious difficults and problems in fierce market competition due to their small scale , lower capital and technological component , improper management and operation .