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邯郸钢铁总厂是我国特大型钢铁联合企业之一,现有固定资产12.3亿元,职工2.82万人,1992年实际钢产量128万吨。面对近年来钢材市场严重疲软、计划外产品价格一跌再跌的严峻现实,1991年,邯钢在转换企业经营机制的过程中,推行模拟市场独立核算,实行成本否决权,依靠练内功、挖内潜,转换经营机制,走出一条摆脱困境、走出低谷的路来。本刊特约邯钢财务处苏英民处长撰稿,介绍该企业的经验,供广大读者参考。
Handan Iron and Steel Plant is one of China’s super large steel complexes. It has 1.23 billion yuan in fixed assets, 28,200 employees, and 1.2 million tons of actual steel production in 1992. In the face of the grim reality that the steel market has been severely weakened in recent years and unplanned product prices have fallen again and again, in 1991, Handan Iron & Steel Co., Ltd., in the course of transforming its operating mechanism, implemented independent accounting for the simulated market, implemented cost veto rights, and relied on internal training. Divide potentials, change operating mechanisms, and emerge from a difficult road to get out of the bottom. The magazine is specially commissioned by the Director of the Finance Department of Shanghai Iron and Steel Co., Ltd. Su Yingmin to introduce the company’s experience for reference by readers.