《中共中央关于经济体制改革的决定》深刻地总结了我国三十多年来社会主义建设的经验,它阐述的关于社会主义计划经济是公有制基础上有计划的商品经济的理论,为我们进行经济体制改革、包括物资流通体制改革提供了基本理论依据。深入学习和领会这一科学论断,对把握改革的正确方向,有效地进行改革,促进四化建设事业的发展具有重大意义。一、有计划的商品经济理论是对社会主义经济理论的重大发展 The “Decision of the CPC Central Committee on the Reform of the Economic Structure” profoundly summed up the experience of socialist construction in our country for more than three decades and elaborated on the theory that a socialist planned economy is a planned commodity economy on a public-owned basis and provides us with an economic System reform, including material circulation system reform provides the basic theoretical basis. Studying and understanding this scientific thesis in depth has great significance in grasping the correct direction of reform, effectively carrying out reforms and promoting the development of the four modernizations. First, a planned commodity economy theory is a major development of the socialist economic theory