建立现代企业制度是国有企业深化改革的必然趋势。工会作为党联系职工群众的桥梁、纽带 ,在企业改制大环境中既面临新的机遇 ,又遇到新的挑战。中铁二局集团有限公司（原铁道部第二工程局）工会的态度是两个旗帜鲜明 :既旗帜鲜明地支持参与改革 ,又旗帜鲜明地代表和维护职工的 Establishing a modern enterprise system is an inevitable trend of deepening the reform of state-owned enterprises. As a bridge and link between the party and the workers and the masses, trade unions face both new opportunities and new challenges in the environment of enterprise restructuring. The attitude of the trade unions of the China Railway Second Bureau Group Co., Ltd. (formerly the Second Engineering Bureau of the Ministry of Railways) is two-pronged: they should both support the reform in a clear-cut way and represent and safeguard the workers with a clear-cut stand.