党的十二届三中全会通过的《中共中央关于经济体制改革的决定》(以下简称《决定》),正确地总结了我国经济建设的丰富经验,提出了一系列新的理论观点。《决定》首先突破了“把计划经济同商品经济对立起来的传统观念”,明确提出了社会主义经济“是在公有制基础上的有计划的商品经济,商品经济的充分发展,是社会主义经济发展的不可逾越的阶段,是实现我国经济现代化的必要条 The “Decision of the CPC Central Committee on the Reform of the Economic Structure,” passed by the Third Plenary Session of the 12th Central Committee of the Party, has correctly summed up our country’s rich experience in economic construction and put forward a series of new theoretical points of view. The Decision first broke through the traditional concept of “opposing the planned economy with the commodity economy” and clearly put forward that the socialist economy "is a planned commodity economy on the basis of public ownership. The full development of the commodity economy is the result of socialist economic development The insurmountable phase is necessary for the realization of China’s economic modernization