近年来,铁路企业正在逐步加强国有资产的管理,但是由于历史遗留问题、铁路企业的管理体制以及目前的市场经济体制的影响,铁路企业的国有资产管理仍然有其不足之处。笔者通过分析目前国家的经济形势、铁路企业在国民经济中占据的地位以及铁路企业的国有资产流失状况,探讨铁路国有资产管理方式存在的问题,进而提出了完善铁路国有资产管理的对策。 In recent years, railway enterprises are gradually strengthening the management of state-owned assets. However, owing to the problems left over by history, the management system of railway enterprises and the current market economic system, the state-owned assets management of railway enterprises still has its shortcomings. By analyzing the current economic situation in our country, the status occupied by railway enterprises in the national economy and the loss of state-owned assets of railway enterprises, the author discusses the existing problems in the management of railway state-owned assets and puts forward some countermeasures to improve the management of railway state-owned assets.