是谁制约了铁路的发展王水生（北京铁道部财务司，北京１００８４４）众所周知，近年来，铁路是制约国民经济发展的“瓶颈”。由于铁路运能不足造成的能源紧张，使国家每年损失产值４０００亿元，减少利税５００亿元，浪费流动资金５００亿元；由于铁路运输的制约，不少企... Who Restricted the Development of the Railway? Wang Shisheng (Finance Dept., Beijing Ministry of Railways, Beijing 100844, China) As we all know, in recent years, the railway is a “bottleneck” restricting the development of the national economy. As a result of energy shortage caused by inadequate railway transport capacity, the country will lose an output value of 400 billion yuan annually, reduce profits and taxes by 50 billion yuan and waste working capital by 50 billion yuan. Due to the restriction of railway transportation, many enterprises ...