公路通行费是为偿还修建公路发生的贷款本息和集资款而向过往车辆收取的专项资金。要管好用好这项资金，必须加强对这项资金的会计核算。但目前在实际工作中对这项资金的会计核算操作不够规范、会计资料使用价值不高，核算方法也不尽合理等等。因此，建立一套合理的会计核算体? Highway tolls are special funds collected from passing vehicles for the repayment of loan principal and interest and collection of funds for the construction of roads. To manage and make good use of this fund, we must strengthen the accounting of this fund. However, in actual work, the accounting operation of this fund is not standardized, the use value of accounting information is not high, accounting methods are not reasonable, and so on. Therefore, to establish a reasonable accounting body?