2)Finance and fund-raising
In the aspect of finance, following the thought of balancing cost and benefits and by means of the research of the yield curve of the metro systems, Metro Group put forward the accounting arrangement method which is suitable for the features of the metro industry and based on the practical situation of Metro Group, namely, the asset depreciation and financing interests are not included in the operating costs temporarily and will be solved in the subsequent property development. In such a way has the enterprise got the recognition and support from the municipal government and the municipal financial department, thus has effectively solved the problem of loss reflected in the financial statement of Metro Groupand provided support for the diversified financing.