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铁路实行资产经营责任制后，给铁路财务管理观念、目标等方面带来重大变化，并对旧有铁路财务管理实践及理论提出新的挑战，文章述论这一现实，并就财务管理体制与机制的改革提出建议。
After implementing the asset management responsibility system, the railway brings about major changes to the railway’s financial management concepts and goals. It also presents new challenges to the old railway finance management practices and theories. The article discusses the reality and analyzes the relationship between the financial management system and Proposed reform of the mechanism.