铁道部对铁路局实行资产经营责任制。

The responsibility system of assets operation is carried out by the Ministry of Railway.

文章认为，在实现“两个转变”的过程中推行资产经营责任制具有重要的意义。

It is pointed out in this article that the implementation of responsibility system for business operation in the process of realizing the "Two Change-Overs" has great significance.