IPoint pointStart = new PointClass();
pointStart = xyPolyline.FromPoint; ISpatialReferenceFactory pSpatialRefFtry = new SpatialReferenceEnvironmentClass();
ISpatialReference fromSpatialRef = pSpatialRefFtry.CreateESRISpatialReferenceFromPRJFile(Application.StartupPath + "\\CoordinateSystems\\2000_3_Degree_117E.prj");
ISpatialReference toSpatialRef = pSpatialRefFtry.CreateESRISpatialReferenceFromPRJFile(Application.StartupPath + "\\CoordinateSystems\\China Geodetic Coordinate System 2000.prj");
ISpatialReferenceFactory pSRF = new SpatialReferenceEnvironmentClass();
pointStart.SpatialReference = fromSpatialRef;
pointStart.Project(toSpatialRef);