In this paper, the author discusses the railways cost proxy models, deal with specially the backgrounds of railways cost proxy models, main thought, models construction, theory and fundamentals of models analyze, and modeling methods, The aim of constrcutrue the railways cost proxy models is to ues the principle and methode of engineering analyze, base on the finacil aceouting data, optione and control cost, reflect scientifically and accurately linkage features of railways network entirety.