探讨社会主义商品成本的性质、作用和经营管理,对于提高经济效益和社会效益有着密切的关系.这三个成本理论问题的研究,同其它经济问题的研究一样,应当以中共中央《关于经济体制改革的决定》这部具有中国特色的社会主义政治经济学为理论基础.《决定》明确指出我国现阶段的经济是有计划的商品经济.成本理论的研究,就要从我国社会主义的有计划的商品经济这个特点出发,才能有鉴别地引进外国有用的理论,总结我国成本实践的经验,指导当前 The study of the nature, role, and management of socialist commodity costs has a close relationship with improving economic and social benefits. The study of these three cost theoretical issues, like the study of other economic issues, should be based on the “regarding economic system of the CPC Central Committee”. The decision of reform “This socialist political economy with Chinese characteristics is the theoretical basis. The ”Decision" clearly points out that China’s economy at this stage is a planned commodity economy. The study of cost theory must be planned from our socialism. From the standpoint of the characteristics of commodity economy, it is necessary to introduce foreign useful theory differentially, sum up the experience of cost practice in China, and guide the current