一苏联经济在经过四年改革历程之后,目前进入从旧体制向新体制过渡的关键时期。这个时期十分复杂。一方面,经济改革已奠定基础,以“企业本位”为中心的第一战役宣告结束,经济发展面向人和社会的方针得以确立;另一方面,由于传统体制尚未退出历史舞台,过去遗留下来的消极因素积重难返,加上改革实践中出现的各种失误及意外因素(如民族冲突等)的影响,苏联经济处于严重的危机状态;财政收支失衡、货币流通紊乱、消费品极为 After a four-year reform process, the Soviet economy has now entered a critical period of transition from the old system to the new one. This period is very complicated. On the one hand, the economic reform has laid the foundation for the completion of the first campaign centered on “enterprise standard ” and the principle of economic development for both man and society has been established. On the other hand, since the traditional system has not yet been withdrawn from the stage of history, The negative factors that come down from nowhere are numerous and difficult. With the various mistakes and accidental factors (such as ethnic conflicts) in the practice of reform, the Soviet economy is in a serious crisis. The unbalanced fiscal revenue and expenditure, the disarray in currency circulation and the extreme consumer goods