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本文重新评价社会主义核算辩论,并根据后来理论和计算技术的发展,指出那场辩论的结论应该在何种程度上作出修正。首先介绍至今为止关于那场辩论的两种说法,然后考察冯·米瑟斯的经典论述,他认为社会主义不可能进行理性经济核算。再后讨论奥斯卡·兰格的回应,以及奥地利人的相应反驳。最后,本文提出一个所谓的“缺位回应”:重申根据劳动时间进行经济核算的马克思主义经典立场。如果仔细选择运算法则,使消费者选择可以引导资源配置,并利用现代计算机技术,那么,根据劳动时间进行经济核算在技术上是可行的。本文的观点驳斥了关于经济计划的最近讨论,它仍然断言核算任务是无比复杂的。
This article reevaluates the socialist accounting debate and, based on the subsequent development of theory and computational techniques, indicates to what extent the conclusions of that debate should be amended. First of all, I will introduce the two versions of the debate so far and examine the classic discourse of von Mises. He believes that it is impossible for socialism to carry out rational economic accounting. Then discuss Oskar Lange’s response, as well as the Austrian counterparts to refute. Finally, this article proposes a so-called “absence response”: reiterating the Marxist classic position of conducting economic accounting according to working hours. If carefully chosen algorithm, so that consumers choose to guide the allocation of resources, and the use of modern computer technology, then, according to working hours of economic accounting is technically feasible. The argument in this article refutes the recent discussion of economic plans, which still asserts that the task of accounting is incomparably complicated.