有的同志认为,企业“利大大干,利小小干,无利不干”是偏离社会主义方向的行为。这种认识障碍着经济体制改革的顺利进行。要改革,首先要更新观念。而更新观念的重要一条,就是对企业“利大大干,利小小干,无利不干”正确认识。 “利大大干,利小小干,无利不干”,反映了社会主义企业的直接生产目的。在商品生产中,价值是生产的直接目的。在社会化商品经济中,生产者对价值的追求表现为对利润的追求。利润是社会化商品经济中生产者的唯一直接动机。离开这个动机,企业的生产行为就会扭曲。在社会主义商品经济中,企业也是以利润为直接目的的。按着这一目的,利润的大小决 Some comrades hold the view that the “deviations from the socialist direction” are the result of “great profits, small profits, no gains and no gains”. This kind of understanding hinder the smooth progress of economic system reform. To reform, we must first update the concept. The important idea of ​​updating the concept is to correctly understand the enterprise's “great profits, small profits and no benefits”. “Making a big profit, making small profits, and doing no harm” reflects the direct production purpose of socialist enterprises. In the production of goods, value is the direct purpose of production. In the socialized commodity economy, the pursuit of value by the producer is reflected in the pursuit of profit. Profit is the only direct motivation for producers in a socialized commodity economy. Left this motivation, the production behavior of enterprises will be distorted. In the socialist commodity economy, profits are also the direct purpose of the enterprise. According to this purpose, the size of the profit decision