计划与合同是合同法学中的一个重要理论课题。可是,我们的计划与合同还是建立在计划经济体制下的一套理论体系。党的十四大报告指出“我国经济体制改革的目标是建立社会主义市场经济体制。”社会主义市场经济体制的建立,强大地冲击着原有观念,计划与合同的理论与现实中的改革实践正发生着猛烈的撞击。为此,本文以市场经济理论为指导,拟在为计划、合同正名的同时,求得计划与合同关系问题上更科学的论证。 一、社会化生产的特点决定了计划是调整社会主义宏观经济不可缺少的手段 过去,理论界一直视计划为姓“社”与姓“资”的重要区别点之一。邓小平同志在南巡讲话中指出“计划经济不等于社会主义,资本主义也有计划;市场经济不等于资本主 Planning and contract are an important theoretical issue in contract law. However, our plans and contracts are still based on a set of theoretical systems under the planned economy. The report of the 14th National Congress of the Communist Party pointed out: “The goal of our economic reform is to establish a socialist market economic system.” The establishment of a socialist market economic system has strongly impacted the original concept, the theory of planning and contract, and the reform practice in reality A violent collision is taking place. Therefore, based on the theory of market economy, this paper intends to find out more scientific argumentation on the relationship between plan and contract when planning for the name of the plan and the contract. First, the characteristics of socialized production determine that planning is an indispensable means of adjusting the socialist macroeconomy. In the past, theorists have regarded planning as one of the important distinctions between the surname “community” and the surname “capital”. In his speech on the southern tour, Comrade Deng Xiaoping pointed out: "The planned economy is not equal to socialism and capitalism has a plan; the market economy does not equal the capitalist