我国改革开放２０年了，作为整个经济体制改革成败关键的价格改革，一直是目标明确且成绩斐然的，通过改革已基本确立了市场价格体制。在市场经济条件下，价格作为最重要的杠杆，怎样确定才算合理呢？不同的利益主体（国家、企业、消费者）会从不同的角度去理解、解释，从而维 In the past two decades of reform and opening up in our country, price reform, which has become the key to the success or failure of the entire economic reform, has always been a clear and well-targeted goal. The market price system has been basically established through the reform. In the market economy conditions, the price as the most important lever, how to determine reasonable? Different stakeholders (countries, enterprises, consumers) will understand and explain from different perspectives and thus dimension