市场经济的浪潮为国有企业带来了挑战,也带来了机遇,而经营机制的转换则为国有企业注人新的活力。邯郸人抓住机遇,把成本指标作为深化内部改革、转换经营机制的突破口,实行了“模拟市场核算、成本否决”机制。其实质就是以产品市场价格的客观要求为依据,确立成本指标,并层层分解,以重奖重罚的利益机制为动力,充分调动广大职工当家理财的积极 The wave of market economy has brought challenges to state-owned enterprises and also brought about opportunities. The conversion of operating mechanisms has brought new vitality to state-owned enterprises. The Tatars seized the opportunity to use the cost index as a breakthrough to deepen internal reforms and transform the operating mechanism, and implemented the “simulate market accounting and cost veto” mechanism. Its essence is to establish the cost index based on the objective requirements of the market price of the product, and to decompose it on a layer-by-layer basis, motivating the interest mechanism of rewarding heavy fines, and fully mobilizing the active financial management of the employees.