ABSTRACT After Taiwan High-speed Railway（THSRC）construction is completed, travel time between Taipei and Kaohsiung will be reduced to 90 minutes. All major city in Taiwan western corridor may be included a so-call “life cycle of one day trip”. That brings the northern, central and southern metropolitan area into a “Mega City”. By then, all means of transport will be to re-adjust according to their functional characteristics and maximize the transport efficiency. THSRC will string original railroad system, as well as the metropolitan rapid transit system and bus transport network to from “high speed rapid transportation network”. In addition to provide the future "mega-city zone" of the overall service, TSHRC will promote the re-adjustment of the various transport systems, and implement "public transport as main ride, private transport as supplemented way" objective, and urban and rural regional development and social resources would be better and more balanced. THSRC BOT project financing plan, burden of the policy task, especially their sites are located in sparsely populated areas, thus difficult to development and the traffic can not be effectively upgraded. Central government and local governments must work together on in order to create a win-win situation. In this study, to discuss THSRC BOT financial difficulties, starting with the government, banking corporations, THSRC's point of view to discuss their bottom line of negotiation, and then by the Net Present Value method to evaluate whether they sign second tripartite agreement, despite reduced interest rates to ease the pressure of recovery plan, but did not completely solve the THSRC’s high indebtedness, only extend the depreciation year, enhance traffic load and accelerate the development of the station, THSRC's financial situation can only have the time to turn to profit. The results in this study will help THSRC understand “Growth” is the turn key of making profit , but also help to set the relevant central and local governments to policy of improving THRSC's high-speed rail traffic load and the to increase the development benefits of station site, to enable THSRC headed in the right path and the steady development to achieve sustainable business goals.