苏联经济核算制与中国计划经济

Soviet Economic Accounting System and China's Planned Economy

经济核算制是苏联(俄)在新经济政策时期形成,并在计划经济时代发展成熟的经营和管理企业的基本方法。中国共产党政权从根据地时期就开始模仿苏联的经济核算制,但受限于主客观条件,经济核算制在中国始终未能得到切实落实。中国经济的非制度化管理带来的有形和无形的物力和人力损耗是计划经济难以实现资本大量良性积累的"短板",中国计划经济的低效增长也源于此。

The Chinese Communist Party imitated Soviet economic accounting system from the revolutionary base.However,the system was never really carried out in China. The non- institutionalized management of China's economy brought tangible and intangible physical and human losses. It became the short plank of China's planned economy,restricted healthy capital accumulation on a grand scale and led to low efficiency.