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一、我国铁路企业的法律地位长期以来,铁路运输企业兼有生产经营和行政管理的双重职能,集民事主体和行政主体于一身,带有浓厚的计划性、垄断性和军事化管理性。在计划经济体制向市场经济体制过渡的过程中,上述性质仍然有所保留,严重束缚了我国铁路企业的角色定位和市场化步伐。1990年的《铁路法》规定,铁路局和铁路分局既是铁路企业,又是行政机关。由于铁路局和铁路分局的双重法律角色,致使立法者很难在《铁路法》中明确铁路局和铁路分局是独立的企业法人,还是法人
First, the legal status of China’s railway enterprises For a long time, railway transport enterprises both production and operation and administrative management of dual functions, set the civil subject and the administrative subject in one, with a strong planning, monopoly and militarized management. In the course of the transition from a planned economic system to a market economy, the above-mentioned nature still has some reservations, seriously hampering the positioning of our railway enterprises and the pace of marketization. The 1990 “Railway Law” stipulates that the railway administration and the railway branch are both railway enterprises and administrative agencies. Due to the dual legal role of the railway administration and the railway branch, it is very difficult for lawmakers to make it clear in the “Railway Law” that the railway administration and the railway branch are independent corporate legal persons or legal persons