【摘要】 现行《工会法》关于"按每月全部职工工资总额的百分之二"向工会拨缴经费的规定存在社会争议。争议的原因之一是理论界对于这部分工会经费的本质属性的解释不够完备。基于马克思主义政治经济学的基本概念和理论框架,这部分经费的本质属性不是劳动力价值的一部分,而是剩余价值的一部分,现行工会法的有关规定是劳动者参与剩余价值分配的体现,体现了社会主义市场经济条件下的分配正义。更多还原

【Abstract】 According to present Trade Union Law of the PRC,enterprises should allocate funds to the trade union in accordance with the proportion of 2% to the total wages of employees,which has caused great social disputes. One reason for the disputes is that the theoretical explanation of the nature of this part of trade union funds is not complete. Based on the concept and theoretical framework of Marxist political economics,the nature of this part of the funds is part of residual value. The regulation in " Trade Union Law" is designed to reflect laborer participation on the distribution of the residual value,also to reflect the distributive justice under the condition of socialist market economy.更多还原