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党的十二届三中全会通过的《中共中央关于经济体制改革的决定》,是一部具有社会主义中国特色的政治经济学。成本理论的研究,同其他经济理论研究一样,都要以《决定》为指导思想。《决定》指出了我国现阶段的社会主义经济是有计划的商品经济。成本理论的研究,必须联系有计划的商品经济这个特点,才能总结成本的实际经验,指导成本的实际工作。以下试图根据上述看法,论证成本的性质、成本的作用和成本的经营管理三个问题。
The “Decision of the Central Committee of the Communist Party on Economic System Reform” passed by the Third Plenary Session of the Twelfth Central Committee of the Party is a political economy with socialist Chinese characteristics. The study of cost theory, like other economic theory studies, should use “Decision” as the guiding ideology. The “Decision” pointed out that China’s current socialist economy is a planned commodity economy. The study of cost theory must be linked to the characteristics of a planned commodity economy in order to sum up the actual experience of cost and guide actual work of cost. The following attempts to demonstrate the nature of costs, the role of costs, and the management of costs are three issues based on the above perspective.