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毛泽东同志在领导中国革命和社会主义建设的过程中,始终把经济核算作为经济管理的重要经济杠杆,早在一九四二年就系统地总结过我党在根据地发展国营经济的实践经验,写下了《经济问题与财政问题》这一重要论著.在解放战争时期和全国解放以后,毛泽东同志强调实行经济核算的重要性,并且十分重视会计和算帐工作,在总结我国社会主义建设实践经验的基础上,精辟地阐述了经济核算和价值规律的关系,指出社会主义历史阶段运用价值规律进行经济核算,促进国民经济发展的客观必然性.他曾指出,算帐才能实行那个客观存在的价值法则,价值规律是一个伟大的学校.社会主义经济是有计划的商品经济,必须充分认识和发挥价值规律的作用,促进商
In the process of leading the Chinese revolution and building socialism, Comrade Mao Tse-tung always regarded economic accounting as an important economic lever of economic management. As early as 1942, he systematically summarized our party’s practical experience in developing state-owned economy in the base areas and wrote After the liberation war and the liberation of the country, Comrade Mao Zedong stressed the importance of implementing economic accounting, and attached great importance to accounting and accounting work, in summarizing the practical experience of our socialist construction , Elaborated on the relationship between economic accounting and the law of value and pointed out the objective necessity of using the law of value to carry out economic accounting and promoting the development of the national economy in the historical stage of socialism.He pointed out that the objective law of value , The law of value is a great school.Socialist economy is a planned commodity economy, we must fully understand and play the role of value law to promote business