崖岛嵩同志在1991年《交通财会》第5期上撰文,提出为理顺资金渠道,合理使用资金,建议将“公路养路费”改称为“公路使用费”。笔者有不同看法。 公路养路费是国家按照“以路养路”的原则,规定由交通部门向有车单位征收的用于养护和改善公路的事业费。不难看出,公路养路费不仅用 In his article “Traffic Accounting”, No. 5, 1991, Comrade Yashima Song put forward that in order to straighten out the capital channels and make rational use of funds, it is suggested that the “highway maintenance fee” should be renamed as “highway toll fee.” I have different views. Road maintenance fee is the state in accordance with the “Road Maintenance Road” principle, provided by the transport sector to the car unit for the maintenance and improvement of highway business expenses. It is not difficult to see that the road maintenance fee is not only used