The strategy of acceleration, developed by the 27th Congress of the CPSU, implies a deep qualitative renewal of the entire economic mechanism.

The financial and credit mechanism is the most important subsystem of the economic mechanism. All CMEA member countries use finances to increase the efficiency of the national economy.

A necessary prerequisite for the organization of self-financing relations is the isolation of the property of the relevant unit. In the most complete form, such isolation is possible when this division is allocated to the balance sheet (associations - on a complete, production units - on a separate) ....

The study of the legal aspect of the organization of intra-union self-financing relations includes the study of the following issues: ...

One of the most tangible results of the scientific and technological revolution is the increasing concentration of production. Only a large enterprise is capable of solving a set of problems associated with the introduction of scientific and technological achievements into production, the use of electronic computer technology, the automation of technological processes, etc. Therefore, the organization of industrial management in the USSR is being improved as a result of the enlargement of enterprises through the creation of associations.