1.前言随着铁路客运体制改革的深入推进,铁路实施行业重组,实行客货网分账核算,客货分业经营,全网统一调度指挥,适应市场发展需求的改革正式拉开了帷幕。随着改革进程的不断发展,铁路运输企业形态、格局及其性质都将随之发生深刻的变化。但改革形成的各类新型铁路运输企业(简称 1. Introduction With the deepening reform of railway passenger transport system, the railway industry restructuring, the implementation of passenger and freight network accounting, passenger and freight separation operation, the whole network unified dispatch and command, to meet the needs of the development of the market officially kicked off the reform. With the continuous development of the reform process, there will be a profound change in the shape, pattern and nature of railway transport enterprises. However, the formation of various types of new rail transport enterprises (referred to as