江泽民总书记在十五大报告中指出:“建立现代企业制度是国有企业改革的方向。要按照‘产权清晰、权责明确、政企分开、管理科学’的要求,对国有大中型企业实行规范的公司改造,使企业成为适应市场的法人实体和竞争主体。”近几年来,铁路运输企业在调整所有制结构,改变单一的公有制实现形式,提高铁路国有资产质量等方面进行了大胆的改革,特别是广深铁路股份有限公司作为国家第二批境外上市公司和铁道部建立现代企业制度11个试点企业之 General Secretary Jiang Zemin pointed out in his report to the 15th National Congress: “Establishing a modern enterprise system is the direction for the reform of state-owned enterprises. According to the requirements of” clear property rights, clear powers and responsibilities, separation of government and enterprises, and scientific management, “we must standardize state-owned large and medium-sized enterprises Reform of the company so that the enterprise becomes a legal entity and a subject of competition that adapt to the market. ”In recent years, the railway transport companies have made bold reforms in adjusting their ownership structure, changing the form of a single public ownership and raising the quality of railway state-owned assets, Guangshen Railway Co., Ltd. as the country’s second batch of overseas listed companies and the Ministry of Railways to establish a modern enterprise system of 11 pilot enterprises