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在财务指标体系中,经济刺激基金起着经济杠杆的作用,它激励生产联合公司和企业采取更紧张的计划,更有效地使用生产基金,提高劳动生产率和改善产品的质量。苏共第二十五次代表大会决议规定,经济刺激基金和工作人员奖金的多少要进一步取决于产品供应计划的完成情况。供分析经济刺激基金形成和支出用的资料是:五年计划的计算书(按各年度分配任务)和年度的技术生产财务计划;供编制季度和年度会计报表用的、从利润中提取经济刺激基金的计算书;关于专用基金和拨出款项的资金动态的报表;关于基金的资金支出的年度报表
In the financial indicator system, the economic stimulus fund acts as an economic lever that incentivizes the production of syndicates and enterprises to adopt more intense programs, make more efficient use of production funds, improve labor productivity and improve the quality of products. The resolution of the Twenty-fifth CPSU General Assembly stipulates that the amount of bonuses for economic stimulus funds and staff members will depend more on the completion of the product supply plan. The data used to analyze the formation and disbursement of economic stimulus funds are: Calculated books of five-year plans (assigned tasks by year) and annual financial plans for technical production; for the preparation of quarterly and annual accounting statements, extracts of economic stimulus from profits A statement of the fund’s calculations; a statement of the movements of funds dedicated to the funds and funds disbursed; an annual report on the expenditures of the funds