当前,在市场经济体制建立过程中,长期计划经济下形成的铁路企业生产经营面临着严峻的挑战,现有部份资产利用率低、亏损严重、负债经营,已成为越来越突出的问题。牡丹江铁路分局的实践表明,坚持依靠科技进步,对现有资产存量进行盘活增值,是铁路企业走出困境,实现扭亏为盈的一条重要途径。 At present, in the course of establishing the market economy system, the railway enterprises under the long-term planned economy are faced with severe challenges in production and operation. Some of the existing assets have low utilization rates, serious losses and liabilities management have become increasingly prominent issues. The practice of Mudanjiang Railway Branch shows that insisting on relying on scientific and technological progress and revitalizing the existing assets stock is an important way for railway enterprises to get out of their predicament and turn losses into gains.