一自从1954年10月勒·康特尔在苏联“經济問題”杂誌上發表了一篇“关於社会主义工業成本的經济本質問題”以后,成本問題在苏联經济学者中引起了一番爭辯。到1956年3月,莫·沙可夫在“經济問题”杂誌上發表了“論作为社会主义經济范疇的成本”,据“經济問题”編輯部的附註說,沙可夫这篇論文是該杂誌关於成本問題的討論小結。沙可夫的小結性論文,牽涉到成本問題的面是比較广泛的。譬如,成本是否仅和某一个国民經济部門(加工業)有关;成本范疇能不能适用於集体农庄的产品;成本究竟包括那些要素;成本決定於个別企業成本呢还是決定於部門平均成本;計划成本和报告成本的关系……等等問題都在討論之列,当然成本的經济本質更是其中最主要的一个問題。我現在?蜕晨煞蛘撐闹泄仂冻杀镜慕浖帽举|这一問題的小結加以分析,不涉及其他有关成本的問題。沙可夫的論文中,关於成本的經济本質的意見,有下列兩点: Since the publication of an article entitled “The Economic Essence of Socialist Industrial Costs” by Le Tontelle in October 1954 in the Soviet Union, the cost issue has caused some controversy among Soviet economists. By March 1956, Mos Shakofu had published “On the Costs of Being a Socialist Economic Area” in Economic Issues, according to the editorial note of Economic Issues, Shakoff’s article Magazine summary on the cost of the discussion. Shakoff’s summary paper, involving the cost of the problem is more extensive. For example, is the cost related to only one national economy sector (processing industry); can the scope of costs apply to the products of a collective farms; whether the costs include those elements; the cost depends on the individual firm’s costs or the departmental average costs; The relationship between costs and reporting costs ... and so on are discussed, of course, the economic nature of the cost is one of the most important issue. I am now going to shed some trouble in the morning to make a fuss and try my best to freeze and kill my mirror cap. This summary of the problem is analyzed and no other cost issues are involved. In Shakoff’s essay, the opinion on the economic nature of cost has the following two points: