党的十一届三中全会拉开了我国改革开放的序幕,党的十四大又确定了进行社会主义市场经济体制改革。然而,市场经济对于我们是陌生的。怎样由计划经济向市场经济过渡,我们并无经验可循。有的企业忙着股份制改造,却忽略管理,结果效益滑坡,陷于被动;有的企业沿用计划经济体制下企业形成的老一套办法去应付市场经济,其结果是企业没有活力,没有出路。一向名不见经传的邯郸钢铁集团有限责任公司(原邯钢总厂),从我国国情和企业实情出发,以“模拟市场核算,实行成本否决”,把计划经济机制与市场经济机制接轨,把企业和市场接轨,走出 The Third Plenary Session of the 11th CPC Central Committee opened the prelude to China’s reform and opening up. The 14th National Congress of the Party also confirmed the reform of the socialist market economy. However, the market economy is unfamiliar to us. We have no experience on how to make the transition from a planned economy to a market economy. Some enterprises are busy with the reform of the shareholding system, but neglect the management. As a result, the efficiency falls into a passive state. Some enterprises follow the old set of methods formed by enterprises under the planned economic system to deal with the market economy. As a result, the enterprises have no vitality and no way out. Handan Iron and Steel Group Co., Ltd. (formerly Handan Iron and Steel Plant) has always been unknown, starting from the actual conditions of our country and enterprises, “simulated market accounting, the cost of implementation of the veto,” the planned economic mechanism and the market economy mechanism, the business And the market, out