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B

Test analysis: This question examines the understanding of the opinions of historical figures who led the reform of the Soviet economic system, mainly examining Khrushchev's reform policy. A is Lenin's policy, B is Khrushchev's policy, C is Stalin's policy and D is Gorbachev's policy.

Comments: The core of the new economic policy is to replace the surplus grain collection system with fixed grain tax, and the biggest feature is to adjust production by using the relationship between market and commodity currency. On this basis, the economy of Soviet Russia has improved. Stalin system is a highly centralized political and economic system established by 1936 Constitution. This system develops heavy industry unilaterally, ignoring the development of agriculture and light industry, and the proportion of the national economy is seriously out of balance; Later, Khrushchev and others carried out reforms, but they all ended in failure.