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一、调整价格的原因苏联是一个高度集中管理经济体制的国家,因而形成了它的价格体系和管理体制也必然是高度集中的.因此,价格不合理地背离价值,价格对企业不能起到经济核算的作用.最明显的是,苏联长期执行重工业产品低价政策,致使许多工业品批发价格不能反映社会必要劳动消耗量,重工业产品同轻工业、食品工业产品价格作比较,不仅周转税较少,而且实现的利润也较少.重工业各部门的盈利率远低于轻工业和食品工业部门.就是在重工业部门内部,各部门的盈利率也极不平衡,采掘工业和原材料工业部门批发价格和盈利率低,存的甚至不能保本.各个企业生产基金盈利率参差不齐;各种工业产品之间的盈利率水平相差更加悬殊.
First, the reasons for price adjustment The Soviet Union is a country that highly centralizes the management of its economic system. As a result, its price system and management system are also necessarily highly concentrated. Therefore, prices are irrationally deviated from value, and prices cannot play an economic role for enterprises. The role of accounting. The most obvious is that the Soviet Union’s long-term implementation of low-cost policies for heavy industry products has resulted in wholesale prices for many industrial products that do not reflect the amount of socially necessary labor consumed. Heavy industry products are compared with the prices of light industry and food industry products, and not only turnover taxes are low. Moreover, the profits realized are also less. The profitability of various departments of heavy industry is much lower than that of the light industry and food industry. It is within the heavy industry sector that the profitability of various departments is also extremely unbalanced. The wholesale price and profitability of the industrial and raw material industries Low, the deposit can not even protect the original. The profitability of production funds of various companies is uneven; the difference in the level of profitability among various industrial products is even more disparate.