我国社会主义经济是公有制基础上有计划的商品经济。适应这种经济的需要,必须建立计划经济与市场调节相结合的经济体制和运行机制。然而社会主义经济究竟是立足于计划还是立足于市场,是计划第一性还是市场第一性,仍是一个尚未取得共识的理论问题。在当前探索计划经济与市场调节的最佳结合点和讨论企业经营机制的转换时,不可能也不应该回避计划与市场关系这一理论前提。笔者认为,不能用“对立论”或“兼容论”的观点来描绘计划与市场的关系,而应站在辩证唯物主义立场上理解二者的辩证统一关系,理直气壮地承认市场第一性、计划第二性。简要地说,二者的关系是:市场属于经济生活的物质方面,是第一性的;计划属于经济生活的精神方面,是第二性的;市场决定计划,计划又反作用于市场,计划对市场的能动作用归根结 Our socialist economy is a planned commodity economy based on public ownership. To meet the needs of such an economy, we must establish an economic system and an operational mechanism that combine planned economy with market regulation. However, whether the socialist economy is based on the plan or based on the market is to plan first or market first, it is still a theoretical issue that has not yet reached a consensus. In the current exploration of the optimal combination of planned economy and market regulation, and discussing the transformation of business operations, it is impossible and should not be possible to avoid the theoretical premise of relationship between plan and market. The author believes that we can not describe the relationship between the plan and the market by the viewpoints of “oppositionism” or “compatibility theory”, but should understand the dialectical unity of the two from the dialectical materialist standpoint, confidently admit market firstness, plan secondary. Briefly speaking, the relationship between the two is: the market belongs to the material aspect of economic life and is of the first nature; the plan belongs to the spiritual aspect of economic life and is of second nature; the market determines the plan and the plan reacts to the market; The dynamic role of the market at the root