随着市场经济的发展,利用贷款、集资、外资等多种渠道筹集资金修建公路、桥梁、隧道,建成后收取合理的车辆通行费用以偿还贷款(集资)的状况,在全国各地相继出现,并具一定规模,加速了公路建设步伐,提高了车辆通过能力,取得了一定的经济效益和社会效益。收费公路由于投资来源渠道发生了变化,以前的只有投入而没有产出的格局被打破,收取的车辆通行费,不但能偿还贷款(集资),还能维持简单再生产,甚至能继续滚动建路。为了探索收费公路财务管理的新路子,笔者认为使用贷款(集资)修建并收取车辆通行费的公路、桥梁、隧道,可按固定资产进行核算。理由 With the development of market economy, the use of loans, fund-raising, foreign capital and other channels to raise funds to build roads, bridges, tunnels, after the completion of the collection of reasonable vehicle tolls to repay loans (fund-raising), the situation has emerged throughout the country and With a certain scale, the pace of highway construction has been accelerated and the passing capacity of vehicles has been raised. Certain economic and social benefits have been achieved. Toll roads have been changed due to changes in the source of investment. Previously, there was only a pattern of input and no output being broken. The collected tolls of vehicles not only repay loans (fund-raising) but also maintain simple reproduction and can even continue rolling roads. In order to explore the new way of financial management of toll highways, I believe that the use of loans (fund-raising) to build and collect tolls of vehicles highway, bridges, tunnels, according to fixed assets accounting. reason