摘要
“邯钢经验”是一种“模拟市场核算，实行成本否决”的管理，实质是“外圆内方”的管理模式，对外与市场经济接轨，对内实行严格而硬性的约束和激励机制；它具有“预先性、公开性、明确性、定量性和规范性”的特征，带有鲜明的中国特色的企业管理的“烙印”，是国有企业管理模式与管理方法的结合。
Han Gang Experience is a kind of management approach by simulating market accounting and practising cost negation. In essence, it is a method of being round outside and square inside, which means to join with market economy externally, perform strict and rigid restriction and stimulate mechanism internally. It is of the characteristics of preanticipation, openness, clearness, quantitativeness and standardization, with the distinctive sign of business management of Chinese characteristics. It is the combination of state enterprise managenent pattern with management methods as well as an effective way for large-and-medium sized state enterprise management.
