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众所周知,国有企业资本归属于国家所有,国家政府要对企业的经营结果负责,出现重大的问题也要由国家政府来承担并解决,在这样的客观环境下,国有企业的管理结构会逐渐缺乏紧迫感,企业即使明显处于亏损的状态却依旧可以继续运行。目前我国社会经济发展处于转型期,但公有制经济形式依据占据主导地位,预算软约束的存在也就不足为奇了。铁路在我国属于具有垄断性质的行业,受到国家政府严格的控制,在我国社会发展进程中发挥着不可替代的作用,如何有效解决预算软约束、投资及经营各环节相互脱节、责权利不统一等问题对铁路事业发展具有实际意义。
As we all know, state-owned enterprise capital belongs to the state and the state government is responsible for the operation results of the enterprise. Major problems also need to be borne and resolved by the state government. In such an objective environment, the management structure of state-owned enterprises will gradually lack urgency Sense, even if the company is obviously at a loss of status but still can continue to run. At present, China’s social and economic development is in a period of transition. However, it is not surprising that the basis of the public-owned economy dominates and the soft budget constraint exists. The railway belongs to a monopoly industry in our country and is strictly controlled by the government of the country. It plays an irreplaceable role in the process of social development in our country. How to effectively solve the soft budget constraint, the investment and management are out of line with each other and the rights and interests are not unified The problem has practical significance for the development of the railway industry.