邯钢的经验是成功的经验,邯钢的道路是成功的道路,研究邯钢经验的论文、著作、音像制品成千上万,但细细品味,发现从会计角度进行总结的并不多见。“模拟市场核算,实行成本否决”这一崭新管理机制重在“市场核算”、贵在“成本否决”。核算、成本原属会计范 Handan Iron and Steel’s experience is a successful experience, Handan Iron and Steel Road is the road to success, the Handan Iron and Steel experience in the research papers, books, audio-visual products tens of thousands, but savor, found that summary from the accounting point of view is rare . “Simulation of market accounting, the implementation of cost veto ” This new management mechanism focuses on “market accounting ”, expensive “cost veto ”. Accounting, the cost is the accounting standard