과거 사회주의국가의 국가기금은 모든 사회주의기업의 전년도 잉여에 대한 국가적 총합이다. 국가기금에 의해 운영되는 노동가치의 사회주의적 계획경제체제는 기업이 자신의 잉여를 독립적으로 적립하여 운영하는 자본주의적 시장경제체제와 다르다. 본 연구의 주제는 과거 사회주의국가에서 국가기금이 기업의 제품가격 책정에 있어 어떠한 영향을 미쳤는가에 대해 살펴보고자 하는 것이다. 이를 위해 본 연구는 국가기금으로 제품가격을 책정했던 근거를 밝히고 국가기금과 제품가격의 관계를 분석하는 이론적 연구방식을 택하였다. 그러한 국가기금에 의한 제품가격은 P〓C＋V＋G로 표시되는데(C：재료비와 감가상각비의 합, V：임금, G：기업의 목표이윤), 여기서 기업의 목표이윤이 G = Rf·F 이므로 과거 사회주의국가에서는 국가기금이 기업의 제품가격책정에 직접적인 영향을 미쳤다(Rf：기금이윤율, F：국가기금). 이와 함께 국가기금의 공시가격제도와 보조금제도로 인한 기업의 생산성 저하를 분석함으로써, 본 연구는 국가기금이 간접적으로 제품가격책정에 영향을 주었다는 점도 밝혔다. 자본주의적 시장경제체제나 사회주의적 시장경제체제로 전환한 러시아나 중국과 같은 과거 사회주의국가시장에 대하여 가격책정의 역사적·이론적 정보를 제공한다는 점에서, 본 연구는 과거 사회주의국가에 진출하려는 자본주의기업에게 많은 공헌을 할 것이다.

The national fund of the ex-socialistic nations, which all companies transferred their yearly yields, controlled the socialistically planned economy system. It is very different from the cases of the companies of capitalistic market economy system, which collect their yields in their own accounts. Therefore the national fund of the ex-socialistic nations could quantify the actual product price, although the original product price of the ex-socialistic nations was valuated by the labor times and qualities. The ex-socialistic product price was directly influenced by the national fund, especially by the fund yield rate. It is the reason that the actual product price of the ex-socialistic nations was mathematical sum of the cost and object yields, that is, P=C+V+G (P：product price, C：costs excluding wages, V：wages, G：object yield). Here, object yield(G) was calculated by the fund yield rate(Rf) and the national fund(F), that is, G= Rf·F. In addition to this direct influence of the national fund, the national fund influenced indirectly the product price of the ex-socialistic nations through the notification price and the national subsidiary. The notification price influenced the product price indirectly because the nation-widely same price was notified to one product regardless of different producing companies. And the national subsidiary influenced the product price indirectly because the national fund calculated the product price excluding the national subsidiary to people and companies.

The national fund of the ex-socialistic nations, which all companies transferred their yearly yields, controlled the socialistically planned economy system. It is very different from the cases of the companies of capitalistic market economy system, which collect their yields in their own accounts. Therefore the national fund of the ex-socialistic nations could quantify the actual product price, although the original product price of the ex-socialistic nations was valuated by the labor times and qualities. The ex-socialistic product price was directly influenced by the national fund, especially by the fund yield rate. It is the reason that the actual product price of the ex-socialistic nations was mathematical sum of the cost and object yields, that is, P=C+V+G (P：product price, C：costs excluding wages, V：wages, G：object yield). Here, object yield(G) was calculated by the fund yield rate(Rf) and the national fund(F), that is, G= Rf·F. In addition to this direct influence of the national fund, the national fund influenced indirectly the product price of the ex-socialistic nations through the notification price and the national subsidiary. The notification price influenced the product price indirectly because the nation-widely same price was notified to one product regardless of different producing companies. And the national subsidiary influenced the product price indirectly because the national fund calculated the product price excluding the national subsidiary to people and companies.

socialistically planned economy system, ex-socialistic nation, capitalistic market economy system, national fund, product price