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从1991年元月份开始,我们从推行模拟市场独立核算、实行成本否决入手,加快了企业内部经营机制的转换工作。经过全厂上下拼搏奋斗,使企业从困境中展示出勃勃生机。模拟市场独立核算,就是在不具有法人资格的二级分厂(车间),以市场为导向,以国内先进水平和本单位历史最好水平为依据,将使用的原材料和出厂产品均以市场价为核算参数,进而核算出产品的内部成本和内部利润,并实行成本否决的一种新的企业内部经营机制。
Starting from January of 1991, we started with the independent accounting of the simulation market and the implementation of a cost veto to speed up the conversion of the internal operating mechanism of the company. After the whole plant up and down fighting hard work, so that enterprises show vitality from the predicament. The independent accounting of the simulation market is based on the secondary branch (workshop) that does not have legal personality, market-oriented, based on the domestic advanced level and the best historical level of the unit, the raw materials and manufactured products to be used are all market prices. In order to calculate the parameters, the internal cost and internal profit of the product are calculated, and a new internal management mechanism for the enterprise is implemented with a cost veto.