The reorganization of Taiwan’s high-speed railways in 2014 made us
understand the financial distress faced by the high-speed railways.
Therefore, based on the situation of Taiwan’s high-speed railways of 2014
in the study, we attempt to find a way to improve the financial problems of
high-speed railways by means of the case analysis. With the case study
method, we first understand the reasons for the financial difficulties of
high-speed railways, and then use the sensitivity simulation analysis to
detect the possibility to improve high-speed rail financial difficulties when
the interest rate decreases or the repayment period increases.
Thorough the study, it can be found that because the interest rate of
high-speed rails is too high, the effect is not clear by assuming that the
interest rate decreases or the repayment period increases. So, it is suggested
that the high-speed railway finance department can start from the operating