中文摘要：

以美国四大铁路公司2009至2013年财务数据为基础,运用财务分析方法对四大公司财务状况进行横向与纵向对比分析,找出公司经营管理优势以及劣势,并测算了美国铁路行业的主要指标均值。文章还选取中国铁路货运公司代表（大秦铁路公司）与美国四大铁路公司进行了财务、定价政策、市场范围、技术等方面对比,提出针对大秦铁路的改进建议,探讨中国铁路行业如何借鉴国外经验。

英文摘要：

Abstract：Based on the big-four American railway companies＇ financial data from 2009 to 2013, this paper con- ducts horizontal and vertical analyses of the big-four American railway companies＇ financial situation through fi- nancial analysis method. According to analysis results, this paper reveals advantages and disadvantages of their operation and management and calculates the mean of leading indicators for the big-four American railway com- panies. By taking Daqin Railway Co., Ltd. as the representative of Chinese railway freight companies, it compares the financial position, pricing policy, market scope, and technology with the big-four American railway compa- nies. Finally, it presents suggestions for improving the Daqin Railway and experiences for Chinese railway indus- try to learn from foreign railway industries.