3、velopment. Inthispaper,IchoosetheCRCCandCRE----thetwopillarsofChinarailwayconstructionenterprises,astheresearchobject,basedon the 2008-2013financialdata.Thispaperusescomparativeanalysis,financialindicators,andmethodsDuPontanalysistomakeamoredetailedanalysisfortheunderlyingfinancia