我国的价格改革就是要逐步建立关系国计民生的少数重要商品和劳务价格由国家管理,其他一般商品和劳务价格由市场调节的价格管理制度。因此,企业必将成为我国价格决策的基本主体。在目前,我国企业定价和参与定价的比重已达50%左右。改革实践的现状以及改革目标的推进,都要求对于企业定价的研究,不能仍停留在如何扩权放权上,而更应在此基础上把认识焦点集聚到企业如何形成价格优化决策的一系列基本问题上。在此本文选择三个基本问额展开初步探讨。 China’s price reform is to gradually establish a price management system that regulates the national economy and the people’s livelihood. The price of a few important commodities and labor services is managed by the state, and other general merchandise and labor services are regulated by the market. Therefore, the company will surely become the basic body of China’s price decision. At present, the proportion of China’s corporate pricing and participation in pricing has reached about 50%. The status quo of reform practice and the promotion of reform objectives all require that the research on firm pricing cannot remain on how to expand power and decentralize power, and on this basis, it is necessary to gather the recognition focus to a series of basic principles for how companies form price optimization decisions. On the issue. In this paper, we choose three basic questions to explore the preliminary.