Using cash flow concept, the train density break-even of debt-paying is calculated. Studies have shown that the ratios of meeting break-even for HSR and rail line for passenger traffic are 59.3% and 20.9% respectively, and the financial risk would transfer between generation. Our suggests include providing government subsidy for positive external benefits of HSR, optimizing capital structure of HSR joint ventures, raising the price rate of HSR, strengthening the connection between branch HSR lines and existing trunk HSR lines and airports, improving the convenience of the transfer between intercity HSR and urban public transportation, and developing TOD based on land development.