【摘要】 一直以来，马克思主义经济学界围绕一般利润率下降规律有着热烈的争论。文章以规律本身内容为切入点并阐释规律表现，分析学习内部发展规律，并进一步讨论利润率下降规律成立的理论逻辑以及规律成立条件；并回应了部分学者的不同声音，指出由于研究变量和相关经济概念的定义不同，有学者对马克思关于一般利润率趋向下降规律的批评并不总是正确的。另外，马克思思想的精髓就是利用率趋向下降，该理论随着时代的发展而不断发展进步，对今天的中国破解经济新常态难题仍有指导启示作用。更多还原

【Abstract】 For a long time, there has been a heated debate in Marxist economic circles about the general law of declining profit margins. From the unfolding of the law to the unfolding of the internal contradictions of the law, this paper demonstrates the theoretical logic of the law of the tendency of the rate of profit and the conditions for the establishment of the law; It also explores the different voices of some scholars, pointing out that due to the different definitions of research variables and related economic concepts, some scholars’ criticism of Marx’s law of the general rate of profit tends to decline is not always correct. In addition, the law of declining profit margins is the essence of Marx’s great thought, which is based on the theoretical quality of advancing with the times, and still has a guiding and enlightening effect on today’s China to solve the problem of the new normal economy.更多还原