一、社会主义市场经济体制下成本的重要作用党的十四大提出,我国经济体制改革的目标是建立社会主义市场经济体制。在提高质量、优化结构、增进效益的基础上,加快经济发展速度,推动我国国民经济整体素质和综合国力在本世纪末迈上一个新台阶。为了实现这一目标,我们必须科学配置和充分运用有限的资源,以较低的投入获得较高的产出。通俗地讲,为实现有效的产出所 I. The important role of cost under the socialist market economy system The Party’s 14th National Congress proposed that the goal of China’s economic structural reform is to establish a socialist market economic system. On the basis of improving the quality, optimizing the structure, and enhancing the benefits, we will accelerate the pace of economic development and promote the overall quality of our national economy and the overall national strength to a new level by the end of this century. In order to achieve this goal, we must scientifically allocate and make full use of limited resources to obtain higher output with lower input. In layman’s terms, in order to achieve effective output