党的十四大明确提出我国经济改革的目标是建立社会主义商品经济新体制。这是社会主义经济理论继80年代初提出社会主义商品经济理论后,在90年代初发生的又一次重大突破。这一突破对今后我国改革开放的实践将产生重大的影响。提出建立社会主义市场经济体制问题,既是对我国社会主义经济理论的认识进一步深化的结果,也是我国社会主义经济改革和建设实践进一步发展的要求。我们现在提出用市场经济概念代替有计划商品经济概念,就是强调要进一步发展商品经济,在资源配置问题上就必须用 The 14th National Congress of the Party made it clear that the goal of China’s economic reform is to establish a new socialist system of commodity economy. This is another major breakthrough made by the socialist economic theory in the early 1990s following the introduction of the socialist commodity economy theory in the early 1980s. This breakthrough will have a significant impact on the practice of China’s reform and opening up in the future. The issue of establishing a socialist market economic system is not only the result of further deepening our understanding of the socialist economic theory but also the further development of the socialist economic reform and construction in our country. We now propose to replace the concept of a planned commodity economy with the concept of a market economy. That is, we must emphasize that to further develop the commodity economy, we must use the concept of resource allocation