企业和联合企业改行完全经济核算制,应当成为强化生产和解决许多专门任务的强有力的杠杆。完全经济核算制的经济实质,是企业和联合企业自负盈亏和自筹资金,即以唯一的财源——在集体的收入水平直接取决于劳动成果的情况下销售产品的收入——抵补一切生产 The switch to complete economic accounting by enterprises and joint ventures should be a powerful lever to intensify the production and solution of many specialized tasks. The economic essence of a complete system of economic accounting is that enterprises and joint ventures assume sole responsibility for their own profits and losses and self-raise funds, that is, they have the only source of income - the revenue from the sale of their products when the collective income level directly depends on the fruits of their labor.