我国铁路行业改革面临的首要问题是政企分开,这就关系到政府的角色定位和转换问题。由于铁路属于国民经济的一个重要产业,因而本文以经济法主体理论为基础,分析政府作为经济法主体的角色定位,提出以企业为本位的理念,实现政府职能的转变,以期对铁路行业真正实现政企分开提供理论依据和具体方法。 The primary problem facing the reform of China’s railway industry is the separation of government and enterprises. This is the question of the role and transformation of the government. Since railway belongs to an important industry of national economy, this paper analyzes the role of government as the main body of economic law based on the main body of economic law, puts forward the idea of ​​taking enterprise as standard, and realizes the transformation of government functions so as to realize the real realization of railway industry Government and enterprise provide theoretical basis and specific methods separately.