资产经营责任制与铁路运输企业建立现代企业制度

The Responsibility System of Assets Operation and the Establishment of Modern Enterprise System in Railway Transportation Enterprises

现行资产经营责任制使我国国有企业、也使铁路运输企业向现代化企业管理制度改革迈进了新的一步。但由于出资者仍为国家一元的格局不变，故企业的经营权或法人财产权就不可能脱离出资者的所有权而独立存在，也难以建立法人治理结构，故资产经营责 任制只是迈向现代企业管理制度的过渡形式，今后仍然需要不断创新。

The present responsibility system of assets operation will contribute much to our state owned enterprises’( also railway transport enterprises’) marching to modern enterprise system. However, because there is still only one investor,i.e. the government, the operation right and corporation propety right can not break away from investor and exist independently, thus corporation management system can not be established. So, the responsibility system of assets operation is only a transition model during the course of transforming into modern enterprise management. Further innovation is needed.