文章认为， 我国铁路体制的改革， 首先应当按照现代企业制度的要求， 界定铁路国有资产的所有权和控制权， 建立铁路运输企业的法人财产制度。对于铁路这一特殊的国有资产， 不能由铁道部这一政府部门作为出资人代表， 而应成立专门的铁路国有资产管理委员会， 行使国资管理职能。各铁路局应改造成铁路运输集团公司， 各铁路分局则成为集团公司控股或参股的子公司。铁路运输企业不仅要实行资产经营， 而且最终要走上资本经营的道路 The article holds that the reform of China’s railway system should first of all define the ownership and control of state-owned railway assets and establish the legal person property system of railway transportation enterprises in accordance with the requirements of the modern enterprise system. For this special state-owned railway asset, the government department of the Ministry of Railways can not be the representative of the investor. Instead, a special state-owned railway asset management committee shall be set up to exercise the functions of state-owned assets management. The railway administration should be transformed into a railway transportation company, the railway branch became a group holding or participating subsidiaries. Railway transport enterprises not only need to implement asset management, but also eventually embark on the path of capital operation