广西师范大学学报（哲学社会科学版）
廣西師範大學學報（哲學社會科學版）
엄서사범대학학보（철학사회과학판）
JOURNAL OF GUANGXI NORMAL UNIVERSITY(PHILOSOPHY AND SOCIAL SCIENCES EDITION)
2014年
5期
147-152
,共6页
列宁%科学社会主义%新经济政策%商业%经济核算
列寧%科學社會主義%新經濟政策%商業%經濟覈算
렬저%과학사회주의%신경제정책%상업%경제핵산
Lenin%scientific socialism%New Economic Policy%merchandising%economic accounting system
1921年入夏以来，商品交换作为新经济政策的主要杠杆很快被商品买卖所击败，苏俄再一次退却，促使列宁重新思考社会主义建设的运行基础和策略方针。首先接受商品交换失败的经济现实，坚定地退却到商业和货币关系。退到商业后，列宁清醒地认识到新经济政策的实质是实现社会主义新经济同农民小经济的结合；为了保障这个结合，他赞成社会主义国有企业按照商业化原则经营，推行经济核算制。列宁认为，在各种经济成分中确立商业和货币关系，并引上国家资本主义轨道，是消化十月革命政治成果的改良主义办法。值得注意的是，虽然列宁这时在理论上仍然把商业、市场视为资本主义经济关系，但事实上已经把市场关系引入社会主义经济成分，为在实践中检验市场能不能与社会主义相容留下了现实立脚点。
1921年入夏以來，商品交換作為新經濟政策的主要槓桿很快被商品買賣所擊敗，囌俄再一次退卻，促使列寧重新思攷社會主義建設的運行基礎和策略方針。首先接受商品交換失敗的經濟現實，堅定地退卻到商業和貨幣關繫。退到商業後，列寧清醒地認識到新經濟政策的實質是實現社會主義新經濟同農民小經濟的結閤；為瞭保障這箇結閤，他讚成社會主義國有企業按照商業化原則經營，推行經濟覈算製。列寧認為，在各種經濟成分中確立商業和貨幣關繫，併引上國傢資本主義軌道，是消化十月革命政治成果的改良主義辦法。值得註意的是，雖然列寧這時在理論上仍然把商業、市場視為資本主義經濟關繫，但事實上已經把市場關繫引入社會主義經濟成分，為在實踐中檢驗市場能不能與社會主義相容留下瞭現實立腳點。
1921년입하이래，상품교환작위신경제정책적주요강간흔쾌피상품매매소격패，소아재일차퇴각，촉사렬저중신사고사회주의건설적운행기출화책략방침。수선접수상품교환실패적경제현실，견정지퇴각도상업화화폐관계。퇴도상업후，렬저청성지인식도신경제정책적실질시실현사회주의신경제동농민소경제적결합；위료보장저개결합，타찬성사회주의국유기업안조상업화원칙경영，추행경제핵산제。렬저인위，재각충경제성분중학립상업화화폐관계，병인상국가자본주의궤도，시소화십월혁명정치성과적개량주의판법。치득주의적시，수연렬저저시재이론상잉연파상업、시장시위자본주의경제관계，단사실상이경파시장관계인입사회주의경제성분，위재실천중검험시장능불능여사회주의상용류하료현실립각점。
Since the summer of 1921, commodity exchange as the major lever of New Economic Policy was out-competed by merchandising double-quick.T his twice retreat spurs Lenin to rethink about the basis and strategy of socialist construction.First of all, they have to face such a tough economic reality and re-treat firmly to marketing and currency trading.Lenin sees clearly that the essence of new economic policy lies in the combination of socialist new economy and the farmer’s individual economy.In order to protect this combination, he proposes that the socialist state-owned industries be organized according to the com-mercialized operation principles and economic accounting system.He thinks that it is a reformist measure to strengthen the political outcomes of the great October Revolution by means of redefining the relation-ship of marketing and currency trading among various economic elements and making them work under state-private management.Notable among these is that though Lenin counts merchandising and marketing as the capitalist economy theoretically, in fact, he has already mixed them up with the elements of socialist economy and founded a standpoint to test whether the market can work along well with socialism in prac-tice.
