经济核算问题,在实践上,三十年来经历了一个曲折的发展过程;在理论研究上则经历了一个从不全面到比较全面,从不深刻到比较深刻的认识过程,这个过程大体上可分成三个阶段。第一阶段,从1950年—1957年,这是从供给制管理办法,向实行经济核算制管理办法转变时期,这一段的理论研究工作,基本上是处于对经济核算范畴从理论上进行初步探索的阶段。第二阶段,从1958年—1965年,这是我国实行经济核算制的历史发生第一次曲折的阶段。同时也是我国经济核算理论研究向广度发展的阶段。第三阶段,是1966年以后,这是我国实行经济核算制的历史再次发生曲折的阶段。同时也是人们 The problem of economic accounting has, in practice, experienced a tortuous course of development for 30 years. In theoretical research, it has experienced a process of understanding that is not comprehensive to comprehensive, never profound, and profound. This process can be roughly divided into three phases. The first stage, from 1950 to 1957, was a period of transition from the supply-based management approach to the implementation of the economic accounting system. The theoretical research in this section was basically a preliminary theoretical exploration of the scope of economic accounting. stage. In the second phase, from 1958 to 1965, this was the first twist in the history of the implementation of the economic accounting system in China. At the same time, it is also the stage for the development of China’s economic accounting theory to a breadth of development. The third stage, after 1966, was a time when the history of the implementation of the economic accounting system in our country was again tortuous. It is also people