本文论述了加快我国铁路建设的必要性,以及铁路实行经济承包责任制后,铁路基本建设资金的主要来源。由于铁路创造的社会效益,远远高于铁路自身的经济效益,铁路所实现的利润越来越低于铁路实际创造的价值,因此,本文提出改革铁路运价及“谁受益,谁投资”的建议。并认为应吸收国外投资贷款以及发行债券、股票等经验以开辟铁路基本建设新的资金来源,促进我国铁路建设的持续发展。 This article discusses the necessity of speeding up railway construction in our country and the main source of funds for railway infrastructure construction after the implementation of the economic contract responsibility system by railway. Since the social benefits created by railways are much higher than the economic benefits of railways themselves, the profits realized by railways are getting lower and lower than those actually created by the railways. Therefore, this paper proposes that the reform of railway tariffs and the “who benefits and who invests” Suggest. He also believed that it should absorb foreign investment loans and issue bonds and stocks to open up new sources of capital for railway infrastructure and promote the sustainable development of China’s railway construction.