国有企业建立现代企业制度，离不开深化改革和加强管理。改革和管理犹如企业腾飞之两翼。改革是动力，管理是基础，二者相互促进，缺一不可。不深化改革，管理难以适应；管理不到位，改革也难深化。怎样才能使二者有机地统一起来呢？郑州铁路分局在工作实践中，逐步建立起来的 The establishment of a modern enterprise system by state-owned enterprises is inseparable from deepening reforms and strengthening management. Reform and management are like the two wings of a company’s take-off. Reform is the driving force and management is the foundation. Both are mutually reinforcing and indispensable. Without deepening reform, management is difficult to adapt; management is not in place, and reforms are difficult to deepen. How can we organically unite the two? Zhengzhou Railway Sub-bureau has gradually established in its work practice.