目前，对大包干议论不少，议论的焦点是：铁路该不该实行大包干？应不应坚持下去？怎样才能搞得更好呢？本文从方向和问题的角度，对大包干的理论和实践作些反思。（一）铁路实行大包干，方向正确，效果明显。三年来的实践证明，国务院这一决定是 At present, a lot of discussion on the big package, the focus of discussion is: the railway should not implement big package? Should not be persistent? How can we make it better? This article, from the perspective of direction and problems, makes some reflections on the theory and practice of big bales. (A) The implementation of the railway big package, the correct direction, the effect is obvious. Three years of practice have proved that this decision of the State Council is