政府为从军火商那里购买的标准武器支付的价格是由一种叫“历史成本法”的定价方法决定的。历史成本法允许军火商基于当前的通货膨胀率，在上一年合同价格上增加一个百分比，以此来保护他们的利润。 以下哪一项陈述，如果是正确的，可以成为批评将历史成本法作为军火合同定价办法在经济上的合理性的最好基础( )
A．政府可能会继续为过去的无效率的资金使用而进行支付
B．在过去二十年中，通货膨胀率发生了很大变化
C．合同价格会受到生产这些产品用的原料成本的很大影响
D．很多纳税人质问政府花费在军火合同上的钱的数量
参考答案：A
解析： 按照“历史成本法”，政府支村的军火费用只可能在最初价格的基础上逐渐增加，而不可能比最初价格少。如果最初支付的价格中含有无效率的资金使用，那么在接下来的每一年中，这部分无效率的资金使用仍会一直存在，这显然是不合理的。A项正指出了这一问题，因此是对“历史成本法”合理性的质疑。B、C项与“历史成本法”的合理性不矛盾，D项为无关选项，均应排除。
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