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江泽民同志在十五大报告中提出:加快推进国有企业改革,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制改革,使企业成为适应市场的法人实体和竞争主体。建立有效的国有资产管理、监督和营运机制,保证国有资产的保值增值,防止国有资产流失。根据这一精神,铁道部制定了加快国企改革和建制的战略目标,并把实行资产经营作为改制的一项重点工作在全系统推行,提出了五项考核指标:
Comrade Jiang Zemin pointed out in his report to the 15th National Congress that accelerating the reform of state-owned enterprises and establishing a modern enterprise system are the directions for the reform of state-owned enterprises. In accordance with the requirements of “clear property rights, clear powers and responsibilities, separation of government from enterprises and management science,” State-owned large and medium-sized enterprises to implement standardized corporate system reform, so that enterprises become market-compliant corporate entities and competition. Establish an effective mechanism for the management, supervision and operation of state-owned assets, ensure the preservation and appreciation of state-owned assets and prevent the loss of state-owned assets. According to this spirit, the Ministry of Railways has formulated the strategic goal of speeding up the reform and establishment of state-owned enterprises and implemented the system-wide implementation of asset management as the reform of the system. Five assessment indicators were put forward: