扩大企业自主权,实行利润留成制度,对于调动企业积极性,发挥广大职工当家作主的权利,搞活经济,改善经营管理,挖掘生产潜力,促进增产增收,提高经济效益,推动整个经济体制的改革,起了积极作用,已经给企业带来了新变化,值得我们加以研究。在研究利润留成问题以前,需要从现行铁路经济管理体制的弊病说起。铁路企业现行经济管理体制,大体上是以行政管理为主的管理体制,各种经济杠杆如商品、价格、货币、信贷、税金、合同、成本、利润、工资、奖励、罚款 Expand the autonomy of enterprises, the implementation of profit retention system, to mobilize the enthusiasm of enterprises, give full play to the workers and their masters of the right to revitalize the economy, improve management, tap the potential of production, and promote increased production and income, improve economic efficiency and promote the reform of the entire economic system, Played a positive role, has brought new changes to the enterprise, it is worth our study. Before studying the issue of profit retention, we must start with the shortcomings of the current railway economic management system. The current economic management system for railway enterprises is basically a management system mainly based on administrative management. Various economic levers such as commodities, prices, currency, credit, taxes, contracts, costs, profits, wages, rewards and fines