铁路运输企业多年实行的“双挂钩”内部清算方式，曾在铁路内部分配上发挥过重要作用。但是，随着社会主义市场经济逐步发展，越来越暴露出其诸多弊端，无法充分发挥分局、基层单位经营积极性、促进经营活力的增强，也不能正确地反映运输价格偏离价值 The “double-linked” internal settlement method implemented by railway transport enterprises for many years has played an important role in the distribution within the railway. However, with the gradual development of the socialist market economy, more and more disadvantages have been exposed, the enthusiasm of branches and grassroots units can not be fully tapped and the vitality of business operations enhanced. Nor can it correctly reflect the deviation of transport prices from value