随着市场经济的不断发展，会计信息的使用者不仅对会计信息的质量要求越来超高，而且要求会计信息的内容也不断地扩大。作为会计信息重要载体的财务报告，只有不断地适应形势变化，改进财务报告模式，才能满足所有会计信息使用者的全部要求。为此，笔者提出建立不同计价基础的 With the continuous development of market economy, the users of accounting information not only have higher and higher requirements on the quality of accounting information, but also require the content of accounting information to be continuously expanded. As an important carrier of accounting information, financial reports can meet all the requirements of all users of accounting information only by constantly adapting to the changing situation and improving the financial reporting mode. To this end, I propose to establish a different pricing basis