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苏联现行财政机制没有把预算收入的形成同企业的最终成果紧密联系起来,不能促使各级财政机关关心企业的活动状况。财政工作方法基本上是行政式的,用过多的规定束缚企业的主动性,没有积极利用商品货币关系作为影响企业提高生产效率,节约资源和降低消耗的重要手段。财政状况日益恶化,未完成利润计划和降低成本任务的企业数目不断增加,工业中的亏损比重达13％;财政资源和货币周转同物资的运动相脱节,国民经济中支付手段过多;财政赤字和通货膨胀并存。
The current financial mechanism of the Soviet Union did not closely link the formation of budgetary revenues with the final results of enterprises, and could not encourage financial institutions at all levels to care about the activities of enterprises. The financial work methods are basically administrative. They use too many rules to restrict the initiative of enterprises, and they have not actively used commodity currency relations as an important means to influence enterprises to increase production efficiency, save resources, and reduce consumption. The financial situation is deteriorating. The number of unfinished profit plans and cost reduction tasks has continued to increase. The proportion of losses in the industrial sector has reached 13%. The financial resources and currency turnover have been out of line with the movement of goods, and the means of payment in the national economy have been excessive; fiscal deficits. Coexist with inflation.