作者在对江泽民同志所作十四大报告深刻理解的基础上,提出社会主义市场经济体制新概念的精神实质在于按社会主义生产目的即三个有利于的要求将计划和市场加以辩证的统一;对这一新概念的理解重点和难点在于“社会主义”这个限制词上,反对用“趋同论”和所谓“法人所有制”模糊对所有制的认识;同时,也提出在社会主义市场经济体制下成本管理工作指导思想需要更新。 On the basis of profound understanding of Comrade Fourteenth Congress made by Comrade Jiang Zemin, the author proposes that the essence of the new concept of the socialist market economic system lies in the dialectical unity of the plan and the market according to the purpose of socialist production, that is, three favorable requirements. The key point and difficulty in understanding this new concept lies in the restriction of “socialism.” It objected to obscuring the understanding of ownership by using the “convergence theory” and the so-called “legal person ownership.” At the same time, The guiding ideology of cost management under the market economy system needs to be updated.