Abstract: This paper constructs an average profit calculation formula that takes into account “manager salary”, ieaverage profit=profit of enterprise+special salary (manager salary), where “manager salary” is expressed as the fluctuation on the boundary of “wages of skilled labor” and “profit of enterprise”, and its variation depends on the dual effects of external constraints and internal constraints. And it introduces the excess profits generated by “collective forces” to describe the profit transfer mechanism and the income of managers.

Key words: income of managers, duality of management, bearers of collective power, transfer of profits

摘要： 理论界对企业经理阶层的高额收入存在两种解释，“没有利润让渡机制的劳动价值论解释”和“有利润让渡机制的要素价值论解释”，这两种解释均无法彻底说明经理阶层高额收入的形成。本文基于马克思的管理二重性（协作职能和榨取职能）的基本原理，构建包含“经理薪水”的平均利润公式，即平均利润 = 利息 + 企业主收入 + 特别工资（经理薪水），“经理薪水”以“熟练劳动的工资的形式”和“企业主收入”为边界进行波动，其变动规律取决于外部约束和内部约束的双重作用，并引入“集体力”所产生的超额利润，来刻画利润让渡机制以及经理阶层的收入情况。

关键词: 经理阶层收入, 管理二重性, 集体力承担者, 利润让渡