“苏联式社会主义经济”与“纯粹市场经济”的关键区别在于资源所有权和资源配置决策机制不同。苏联的经济资源由国家所有或控制 ,有关资源配置的决策由国家直接作出并带有法律效力。为保证重工业的高速增长 ,苏联政府减少并抑制社会消费需求 ,把资源集中到重工业部门 ,导致消费品供应紧张。为解决消费品短缺与社会需求增加的矛盾 ,政府一方面实行必需品“定量配给” ,另一方面通过提高“周转税”的办法 ,剥夺新的需求 ,化解、弥合供求脱节并维持特权阶层的特殊供应 The key difference between the “Soviet-style socialist economy” and the “purely market-oriented economy” lies in the different mechanisms of decision-making on resource ownership and resource allocation. The economic resources of the Soviet Union are owned or controlled by the state. The decisions on the allocation of resources are directly made by the state and have legal effect. In order to ensure the rapid growth of heavy industry, the Soviet government reduced and suppressed the demand for social consumption and concentrated its resources in the heavy industrial sector, resulting in tight supply of consumer goods. In order to solve the contradiction between the shortage of consumer goods and the increase of social demand, the government implements the “rationing” of necessities on the one hand, and on the other hand, deprives the new demand by resorting to the “turnover tax” to dissolve the supply and demand and maintain the special supply of the privileged class