国有铁路运输业突破收支两条线管理体制的研究

Breaking through the Dual-Way Management Mechanism of Income & Expenses-Key Point of Market Reform for State-Owned Railway Transport Industry

改革现行的收支管理体制是铁路运输业实现市场化经营和政府职能转换的重要方面。通过讨论现行收支管理体制给铁路运输企业带来的弊端,提出了改革收支管理体制应考虑的因素,即实现政企分开、优化资源配置、提高资源利用率,并且采取相应的改革措施。指出国有铁路运输业市场化改革的关键是突破收支两条线的管理体制。

To reform the current income/expensesmanagement mechanism is an important factorfor railway transportation industry to realize mar-ket-oriented management and to transfer its gov-ernmental functions. By discussing the malprac-tices brought by income/expenses managementmechanism to railway transportation enterprises,the paper raises the factors to be considered forthe reform of income/expenses managementmechanism, i.e., to separate governmental func-tions from enterprise operation, to optimize theconfiguration of resources, to improve the utiliza-tion ratio of resources and to adopt relevant re-forming measures.