“模拟市场，买断经营”其基本的含义是，在企业内部管理中引入市场机制，将企业内部相对独立的内部单位视作模拟市场主体，按照市场交易的原则来处理企业内部相对独立利益主体之间的关系，并配套建立内部价格体系，建立和实施内部管理会计制度，达到正确评价劳动成果、促进管 The basic meaning of “simulating the market and buying off the management” is to introduce the market mechanism into the internal management of the enterprise, treat the relatively independent internal units inside the enterprise as the simulated market entities, and handle the relative independent stakeholders within the enterprise according to the principle of market transaction And supporting the establishment of an internal price system, the establishment and implementation of internal management accounting system to achieve a correct assessment of labor achievements, and promote the management