Gorbachev's «perestroika» as a transitional stage from a socialist economy to a market economy

The features of the transformation of economic relations in the Soviet state during the period of "perestroika" (1985-1991) are considered. The materials of the plenums of the Central Committee of the CPSU, legislative acts, scientific papers on the stated topic are analyzed. It is noted that the transformations in the economy were dictated by crisis phenomena in this area, which were originally planned to be eliminated by strengthening economic incentives for business entities while maintaining the political and ideological doctrine of socialism. However, practice has shown that these approaches are incompatible, and as a result, perestroika ended with the replacement of the socialist economy by the capitalist one, with the subsequent collapse of the USSR.