The development of aircraft carriers as viable weapons for maritime conflict during the 20s and 30s required a good deal of effort, both in experimentation and development of naval aircraft and the carriers themselves. IMHO the USSR in the 20s and 30s simply did not have the resources to devote to this. Their shipbuilding industry was well behind the USA, UK, and Japan and their home built large vessels prior to WWI had not been "competitive". The strategic reality was that an aircraft carrier in the Baltic or Black Seas was just a floating target. In the North Sea, based out of Murmansk you at least had the possibility of getting to open ocean. The same holds true to a lesser extent out of Vladivostok, although passage through the waters between Kamchatka and Japan is potentially quite iffy and the infrastructure on the Soviet Pacific Coast to support a carrier is quite limited at that time. The overriding question for the pre-war USSR, and even Russia today is why. Less than three carriers means you don't have at least one ready/at sea at all times in peacetime, a one off is a prestige item. Furthermore in the pre-WWII period the USSR needs a navy only for coastal defense, the only potential use for longer range naval action is submarines either for anti-shipping or anti-naval use.
Assuming Stalin decides to go ahead with this you end up with a rather clunky and limited CVL equivalent. If they "adapt" land planes for use, you end up with some of the problems the Graf Zeppelin would have had with unsuitable aircraft. At most you get a plan to lay down some hulls for future use, which won't be completed by WWII and any carriers that do get completed (maybe a couple at most) get sunk rather quickly, unless they are in the Pacific in which case they don't do much until August, 1945 when if they are still functional they may support Soviet operations in the Kuriles. More likely the carriers get raided for personnel especially pilots for use against Germany and by August, 1945 are incapable of putting to sea.
Eventually any Soviet carriers still floating in 1945 are converted to razor blades, which the USSR actually has a need for.