“模拟市场核算。实行成本否决”这是对邯钢经验的高度概括。邯钢推行这一经验的绩效是好的，实践证明是成功的。但是，推行这种方法是有条件的。它要求企业应具备完善的会计核算体系．能准确科学地计算出每个车间，每道工序，每个岗位的成本控制目标；企业必须建立一套严格的 “Simulating market accounting. Implementing cost veto” This is a high-level summary of the experience of Handan Steel. The performance of this experience in Handan Iron and Steel is good, and the practice has proved successful. However, the implementation of this method is conditional. It requires companies to have a sound accounting system. Can accurately and scientifically calculate the cost control objectives for each workshop, each process, and each position; the company must establish a set of strict