选准目标围绕核心夯实基础建设质量效益型企业

Selecting Correct Target,Laying Solid Foundation around the Central Task and Building up Quality and Benefit Intensive Enterprises

当前，铁路运输企业正处于困难的境地。因管理观念、体制、机制、行为、方法的不适应所致。要走出困境，必须转变观念，以效益为最终目标，以质量为管理基础，以财务为管理核心，建设适应市场的营销机制。

At present,railway transportation enterprises are in a difficult situation,resulting from the un fitting management concept,system,mechanism,action and method.Railway transportation enterprises must change concept,and construct marketing mechanism which fit in with the market,with benefit as the final target,quality as management basis,finance as management core,and operate as quality and benefit intensive enterprises.