邯钢经验的精髓(一 )不断深化完善模拟市场核算机制 ,实现计划经济向市场经济的转变邯钢自１９９１年起 ,在企业内部建立起“模拟市场核算、实行成本否决”经营机制 ,这一机制概括为“市场、倒推、否决、全员”８个字 ,其实质是把市场对企业的压力 ,通过指标分解 ,变成对内部各 Handan Iron and Steel experience the essence (a) continue to deepen the simulation market accounting mechanism to achieve the planned economy to a market economy shift Handan Iron and steel since 1991, within the enterprise to establish a “simulated market accounting, the implementation of cost-rejection” management mechanism, this The mechanism is summarized as “market, pushback, veto, full” eight words, its essence is the market pressure on the business, through the index decomposition, into the internal