在马克思对资本主义生产方式条件下商品生产过程的分析中,存在着两种不同的成本观念:一种是马克思所持有的以劳动作为计量标准的成本观,另一种是资本家所持有的以资本作为计量标准的成本观。这两种成本观念对于资本主义生产方式下商品生产过程中成本的内在结构、计量标准的认识是各不相同的。马克思以他所持有的成本观念为基础,揭示出了资本家所持有的成本观念中成本不完全的部分,并把这一部分看作是资本主义利润的真正来源。正是在这一意义上,本文把马克思利润理论的核心概括为:利润是成本不完全的产物。 In Marx’s analysis of the process of commodity production under the capitalist mode of production, there are two different kinds of cost concepts: one is the cost outlook held by Marx in terms of labor, and the other is the capitalist’s The cost of capital as a measure of the concept of cost. These two notions of cost are different in their understanding of the internal structure and measurement of the cost of goods in the process of capitalist production. Based on the concept of cost held by Marx, Marx reveals the incomplete cost part of the cost concept held by the capitalist and regards it as the true source of capitalist profits. It is in this sense that this article summarizes the core of Marx’s profit theory as follows: Profit is the product of incomplete cost.