沈阳飞机工业(集团)有限公司是我国航空工业的大型骨干企业。近年来,沈飞针对自身的实际情况,结合邯钢的经验,积极开展管理创新,探索符合企业特点的企业内部财务管理模式与经营机制。1999年,公司在过去试行的“目标利润递增承包责任制”的基础上,推出了“模拟市场,自负盈亏,收支自管,互保经营责任制”(简称互保经营责任制)。其 Shenyang Aircraft Industry (Group) Co., Ltd. is a large-scale backbone enterprise in China’s aviation industry. In recent years, Shen Fei has focused on his own actual situation and combined with the experience of Handan Iron & Steel to actively carry out management innovations and explore internal financial management models and operating mechanisms that are consistent with the characteristics of the company. In 1999, on the basis of the “targeted profit increasing contract responsibility system” tried in the past, the company launched the “simulation market, self-financing, revenue and expenditure self-management, and mutual insurance management responsibility system” (referred to as the mutual insurance business responsibility. system). its