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邯郸钢铁集团有限责任公司,自1991年推行“模拟市场核算,实行成本否决”的经营机制以来,取得了显著的经济效益和杜会效益;采用国际标准和国际先进标准生产的钢材由1990年的60%提高到97.60%;年产钢由100万吨增长到200万吨;1991-1995年共实现利润21.5亿元,其中挖潜增效8亿元,占实现利润的37.2%;净资产由5.8亿元增加到46.67亿元,资产负债率由70%下降到了39.52%,资金利润率由0.11%提高到16.22%,销售利润率由0.1%提高到15.7%,资产运营进入良性循环的轨道。企业不断发展壮大,竞争实力逐年增强。他们的经营机制的主要内容和特点是什么呢? 请看该公司董事长兼总经理刘汉章的文章——
Handan Iron & Steel Group Co., Ltd. has implemented remarkable economic benefits and benefits since the implementation of the “simulating market accounting and vetoing costs” operating mechanism in 1991; steel products manufactured using international standards and international advanced standards were manufactured in 1990. 60% increase to 97.60%; Annual output of steel from 1 million tons to 2 million tons; 1991-1995 total profit of 2.15 billion yuan, including subsidy and efficiency of 800 million yuan, accounting for 37.2% of profits; net assets by 5.8 Billion yuan increased to 4.667 billion yuan, the asset-liability ratio dropped from 70% to 39.52%, the capital profit margin increased from 0.11% to 16.22%, the sales profit margin increased from 0.1% to 15.7%, and asset management entered an orbit of a virtuous circle. The company continues to grow and grow, and its competitive strength has increased year by year. What are the main contents and characteristics of their operating mechanism? Please see the article of Chairman and General Manager of the company Liu Hanzhang -