党的十四届三中全会提出了建立现代企业制度的科学构想，为企业改革的深化指明了方向。铁路作为国民经济发展的先行，深化企业改革，建立现代企业制度，不仅是形势所迫，大势所趋，而且难点多，难度大。在这种情况下，铁路企业深化改革成败的关键，就是能不能冲出难点的包围圈 The Third Plenary Session of the 14th Central Committee of the Party proposed the scientific concept of establishing a modern enterprise system and pointed out the direction for the deepening of enterprise reform. As the first step of national economic development, deepening the reform of enterprises and establishing a modern enterprise system are not only forced by the situation, but also have many difficulties and difficulties. Under such circumstances, the key for railway enterprises to deepen the success of the reform is whether they can break out of the difficult encirclement