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 able to solve a complex of issues related to the introduction of science and technology, the use of electronic computer technology, automation of technological processes, etc. Therefore, the organization of industrial management in the USSR is improving as a result of enlargement of the enterprise through the creation of associations.