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苏联现行的国民经济平衡表体系,反映着国民经济整个过程的最基本的几个方面:社会产品和国民收入的再生产,社会产品和国民收入的实物构成和价值构成(即综合物资平衡表、部门联系平衡表、综合财政平衡表、居民货币收支平衡表);劳动资源的再生产(劳动资源平衡表;国民财富和固定资产的再生产(国民财富和固定资产平衡表)。它的理论基础是马克思的再生产理论。其基本原则是:(1)国民经济分为物质生产领域和非生产领域,物质生产领域分为生产资料生产和消费品生产两大部类;(2)社会总产品按价值形态分为转移价值和新创造的价值,新创造的价值分为必要产品和剩余产品,社会总产品按实物形态分为补偿基金(生产消费)、消费基金(非生产消费)和积累基金;(3)无论价值形态,还
The current system of national economic balance in the Soviet Union reflects the most basic aspects of the entire process of the national economy: the reproduction of social products and national income, the physical formation and value of social products and national income (ie, Balance sheet, consolidated financial balance sheet, household currency balance sheet); labor resource reproduction (labor resources balance sheet; national wealth and reproduction of fixed assets (national wealth and fixed assets balance sheet) (1) The national economy is divided into the field of material production and non-production, and the field of material production is divided into two major categories of production of production and the production of consumer goods; (2) For the transfer value and newly created value, the newly created value is divided into essential products and surplus products. The total social products are classified into compensation fund (production consumption), consumption fund (non-production consumption) and accumulation fund according to the physical form; (3) No matter the value of form, also