By means of using the successful state - owned enterprise reform experience in advanced western countries together with considering experience of the enterprise reform enlightenment of cheng - du engine co . ltd . , this unique concept and solution is specially aimed at the most complicated issues existing in the current aviation enterprises : political affairs and enterprise management are not strictly separated responsibility of property right is not definite , management mechanism of the state - owned assets is not smooth and management level is not high , etc 在此基础，本文根据我国建立现代企业制度的实践，结合成发集团的企业改革启示，借鉴西方国家国有企业改革成功的经验，针对当前航空企业存在的政企不分，产权责任不明，国有资产管理体制不顺，管理水平低等重点难点问题，提出了航空企业建立和完善现代企业制度的思路与对策。
However , the state - owned enterprises are confronted with a difficult situation due to the following reasons : unclarified property right , unseparated g overnment and enterprises in power as well as the lack of challenging system . all of them directly lead to a deficit in the large scale . 2 . comparative research on typical enterprises and foreign enterprises choose two enterprises at home - the capital steel general company and qinghai aluminium co 通过我国企业管理现状的历史回顾，可以看出：自改革开放至今，在坚持公有制的原则下，我国国有企业的比重仍居于主导地位，但由于产权不明，政企不分，面对改革开放的大环境，在缺乏市场竞争机制下，使国有企业经营缺乏效益，呈现年年大幅亏损的窘境。
In view of some nonsensical problem of our railway price form mechanism and price strategy , such as ossification of mechanism , slow decision , maladjustment between the railway price management system and market economic system , how to connect the public characteristic with enterprise feature well , etc . in this thesis , based on the analysis of actual situation of our railway transportation enterprise , by using the overseas and domestic experience of reform for reference , the object and steps and measures that should be reformed in our railway price form mechanism and price strategy are studied 本文针对我国铁路运输企业在运价形成机制和价格策略方面存在的政企不分、机制僵化、决策缓慢、运价管理体制与市场经济现实不相适应、营销价格策略缺乏整体观念、运输企业的公共属性与企业属性如何有机结合等问题，从我国铁路运输企业实际出发，借鉴国内外改革先进经验，对我国铁路运价形成机制和价格策略改革的目标、措施、步骤进行了理论上的探讨，在对问题作定性和定量两方面研究的基础上，提出了对策建议。
After analyzing the traditional sobs " investment climate elements and changes of economic climate in reform processes , four institutional problem are put emphasis on . ( 1 ) a mixture of government administration and enterprise management is impossible under state - ownership ; ( 2 ) the state ownership control is invalid ; ( 3 ) the insider control problem is serious ; ( 4 ) the capital structure has defects and the state - owned creditor ' s rights is in soft control 在分析了传统国企投资环境要素和改革过程中国企外部经济环境的变化后，重点剖析了国有企业在改革进程中呈现的四大制度性问题，一是国有制下不能解决政企不分；二是国家所有权约束无效；三是内部人控制问题严重；四是资本结构有缺陷，国有债权软约束。
3 . on the basis of the analysis of the relationship between nonseparation of the government from industries and the unitariness of investors , the pluralism of investors has been put forward to promote the separation of the government from joint - venture railways . the relationship between capital structure and corporation governing structure has also been expatiated , and the thesis tries to identify the problems on the joint - venture railways " corporation governing structure corresponding to current capital structure 分析了合资铁路政企不分与投资主体单一的关系，提出要以投资主体多元化推进合资铁路政企分开；阐述了资本结构与公司治理结构的关系，指出合资铁路的与现有资本结构对应的公司治理结构存在的问题，并应用公司治理结构的相关理论同时结合合资铁路实际进行完善合资铁路公司治理结构的组织设计。
