贵刊1982年第10期刊载的陆志明同志的《“基数”在财务指标中的正确运用》一文(以下简称陆文),提出了很好的见解,值得进行探讨。因此作为工作研究刊出是可以的。但是作为财会知识,用肯定性的语言介绍,我认为是不恰当的。因为陆同志的见解还未形成统一的认识,而且有的例子还与现行国家规定相 Comrade Lu Zhiming’s “” base number“ in the correct use of financial indicators” article (hereinafter referred to as Lu Wen) published in the 10th issue of the magazine No. 10 of your magazine gives a good insight and is worth discussing. Therefore, it is possible to publish it as a work study. However, as a knowledge of finance and accounting, it is inappropriate to introduce it in a positive language. Because Comrade Lu’s views have not yet formed a unified understanding, and some examples are also related to the current national regulations.