十五届四中全会和中央经济工作会议明确提出，到 20世纪末，国有企业要初步建立现代企业制度，努力实现扭亏增盈。为适应这一要求， 1999年以来，铁道部按照“产权清晰，权责明确，政企分开，管理科学”的总体思路，在全国推行资产经营责任制。铁路实行的资产经营责任制是生产 At the Fourth Plenary Session of the 15th CPC Central Committee and the Central Economic Work Conference, it was clearly stated that by the end of the 20th century, state-owned enterprises should initially establish a modern enterprise system and make efforts to reduce losses and increase profits. In order to meet this requirement, since 1999, the Ministry of Railways implemented the asset management responsibility system throughout the country in accordance with the general idea of ​​“clear property rights, clear rights and responsibilities, separation of government from enterprises and management science.” The asset management responsibility system implemented by the railway is production