苏共中央1987年6月全会通过的《根本改革经济管理的基本原则》和《苏联国营企业(联合公司)法》这两个纲领性文件,确定了苏联当前经济体制改革的一个重要方针,即“基本经济环节——企业(联合公司)是根本改造经营机制的出发点。应当为企业创造最有利的经济环境,加强其权力,提高其责任,并在此基础上改革整个经济管理体制。”因此,自 The two programmatic documents, “Fundamental Principles of Fundamental Reform of Economic Management” and “Law of the Soviet State-owned Enterprises (Joint-stock companies)” adopted by the Central Committee of the CPSU in June 1987, set an important guideline for the reform of the current Soviet economic system, namely, “The basic economic link - an enterprise (a joint company) is the starting point for fundamentally transforming the management mechanism, and it is necessary to create the most favorable economic environment for the enterprise, strengthen its power and increase its responsibilities, and on this basis, reform the entire economic management system.” Therefore ,from