在当今的世界经济潮流中,苏联的经济体制改革正以积极稳妥、不断深入的态势引起世界各国的瞩目。与历史上所经历的几次改革相比,新一轮经济体制改革在理论指导、方针政策、计划步骤诸方面都含有一个极其鲜明的特征,即以利益为经济改革的重要因素并贯彻于改革的各个方面和具体措施之中。一、利益是经济改革新思维的核心戈尔巴乔夫上台以来苏联经济改革是在社会经济发展加速战略的总目标下积极推进的。在总结以往历次改革的经验教训的基础上,苏联提出了一整套经济改革的新思维和新政策。这些新思维和新政策的出发点和核心是利益。苏联目前经济改革要实行经济体制模式的变化,这就意味着要建立一个新的依靠利益刺激进行运行的机制,实现利益合理分配。苏联经 In today’s world economic trend, the reform of the Soviet economic system is drawing the attention of all countries in the world with a positive, steady and in-depth trend. Compared with the several reforms that have been historically experienced, the new round of economic structural reform contains an extremely distinctive feature in terms of theoretical guidance, principles, policies and planning steps, that is, taking interests as an important factor in economic reform and implementing it in the reform In all aspects and specific measures. I. Interest is the Core of New Thinking of Economic Reform Since Gorbachev came to power, the Soviet economic reform has been actively promoted under the general goal of accelerating social and economic development. On the basis of summing up the experiences and lessons of previous reforms, the Soviet Union has put forward a set of new thinking and new policies on economic reform. The starting point and the core of these new ideas and policies are interests. At present, the economic reform in the Soviet Union needs to carry out the changes in the mode of economic system, which means establishing a new mechanism relying on stimulation of interests to achieve a rational distribution of benefits. Soviet Union