The paper puts forward general idea of urban rail transit projects under BTfinancing mode. Then, analyzes the key issues of BT financing,including the priority order of three financial capacity analysis from the perspectiveof social capital,value for money evaluation and governmentfinancial capacity demonstration of urban rail transit project,financial analysis evaluation index selection and different calculation period offinancial analysis under BT financing mode,and proposes the improving economic evaluation measures of urban rail transit projects. The study can provide a reference forfinancing decision making.%提出BT融资模式下城市轨道交通经济评价的总体思路,并从社会资本财务分析三大能力的优先顺序、城市轨道交通项目物有所值评价和财政承受能力论证、BT模式下财务分析评价指标体系、BT模式下项目财务分析的不同计算期等方面进行BT融资关键问题分析,并提出改进经济评价方法的对策,为城市轨道交通相关部门和参建单位进行相关投融资决策提供参考.
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