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建国三十年来,我国社会主义企业在实行经济核算制方面积累了一定的经验。其中有一条就是经济核算制能不能促进生产,成效多大,在很大程度上取决于我们是不是有计划地利用了价值范畴,充分发挥了价值范畴的杠杆作用。这条经验回答了很多同志曾经提出过的一个问题:为什么在第一个五年计划时期以后,我国的经济核算制见效不大,徒具形式?为什么我们的经济部门和企业习惯于按统收统支的经济关系经营,按供给制的方式办事?为什么在我们的社会主义企业中出现了生产不问需要,耗费不讲补偿,经营不求盈利,亏损不究责任的局面?实践是检验真理的唯一标准。在经济核算制的理论和实践中存在的这些问题,同我们没有真正认识价值规律,从而不懂得运用价值规律的作用机制有关;同我们不善于利用价值范畴的杠杆作用有关。当前,我国国民经济已进入了以实现四个现代化为目标的新的发展时期,为了改革经济管理体制,把经济管理纳入按客观经济规律办事的轨道,必须深入研究经济核算制与价值规律的关系问题。本文试就价格和成本在经济核算制中作用和运用问题进行探讨。
In the thirty years since the founding of New China, our socialist enterprises have accumulated some experience in implementing the economic accounting system. One of them is that economic accounting system can not promote production, much depends largely on whether we are using the value category in a planned way and giving full play to the leverage of the value category. This experience has answered a question that many comrades once raised: Why is it that the economic accounting system in our country does not work well after the first Five-Year Plan period and has a formal form? Why is it that our economic departments and enterprises are accustomed to collecting revenue? Why should there be a situation in our socialist enterprise where production does not need to be required, consumption does not speak of compensation, management does not seek profit, and losses are not responsible? The practice is to test the truth The only standard. These problems in the theory and practice of economic accounting system are related to the mechanism by which we do not really understand the law of value and therefore do not know how to use the law of value, and we are not good at leveraging the leverage of the category of value. At present, our national economy has entered a new period of development aimed at the realization of the four modernizations. In order to reform the economic management system and bring economic management into the track of handling affairs in accordance with the objective economic laws, we must thoroughly study the relationship between the economic accounting system and the law of value problem. This article tries to discuss the function and application of price and cost in economic accounting system.