Pingshan high-efficient line(Shenzhen North Station to Shenzhen Pingshan station)open on 1st September 2015,by the government to Guangzhou Railway(Group)Company purchase service way to achieve,government's annual operating subsidy spending 60 mil ion yuan.To give proper evaluation of the government fiscal expenditure,this paper from Pingshan express line opening wil bring direct and indirect social benefits aspects to be analyzed.