胡耀邦同志在党的十二大报告中指出:“从1981年到本世纪末的二十年,我国经济建设总的奋斗目标是,在不断提高经济效益的前提下,力争使全国工农业的年总产值翻两番”。实现“翻两番”,必须不断发展生产,提高经济效益,这已经成为我国经济建设和经济理论研究的中心问题,也是实现我国财政经济状况根本好转的关键所在。提高经济效益,归根到底就是节约劳动时间,它反映了社会主义的经济规律——节约时 Comrade Hu Yaobang pointed out in the 12th CPC National Congress report: “From 1981 till the end of the century, the overall goal of our economic construction is to strive to make the annual total of industry and agriculture Quadrupling output. ” To achieve “quadrupling”, we must continue to develop production and increase economic efficiency. This has become the central issue in the study of China’s economic construction and economic theory and the key to the fundamental improvement of China’s financial and economic conditions. To increase economic efficiency, in the final analysis is to save labor time, it reflects the economic laws of socialism - when saving