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计划调节理论是马、恩在论述未来社会生产时提出来的。马克思在《资本论》中,谈到未来的自由人联合体的社会生产时指出:“劳动时间的社会的有计划的分配,调节着各种劳动职能同各种需要的适当比例。”恩格斯也说过:“当人们按照今天的生产力终于被认识了的本性来对待这种生产力的时候,社会的生产无政府状态就让位于按照社会和各个成员的需要对生产进行社会的有计划的调节。”从马、恩的论述来看,计划调节就是社会中心通过事先制定的计划把社会总劳动即全社会的生产资料和劳动力按照社会需要的比例分配到各个部门中去,以实现国民经济的协调发展。它是共产主义社会(也包括它的低级阶段社会主义社会)调节社会生产的唯一形式和手段。
The theory of plan regulation is that Ma and En raised their arguments in the future of social production. In “The Theory of Capital,” Marx mentions the future social production of the Commonwealth of Free Mans: “The planned distribution of labor-time societies regulates the appropriate proportion of various labor functions to various needs.” Engels Said: "When one treats this productive force in the light of the fact that today’s productive forces are finally recognized, the social anarchy gives way to the systematic regulation of production in accordance with the needs of society and its members From the point of view of the horse and the god, the plan adjustment is that the social center allocates the total social labor, that is, the total social labor force and the labor force, according to the needs of the society, to each department through the plan formulated in advance so as to achieve the goal of national economy Coordinated development. It is the only form and means by which communism (and its lower-stage socialist society) regulate social production.