本文针对费税改革对交通现行投融资方式及管理体制的多种影响 ,提出应考虑未来改革的发展趋势 ,科学合理地筹措公路建设发展所需资金 ,注重资金成本和财务风险 ,优化配置有限的经济资源 ,提高公路建设的投资效益和社会效益 In view of the various impacts of the tax reform on the current investment and financing methods and management system of transportation, this paper proposes that the future development of the reform should be considered, the funds needed for the development of the highway should be scientifically and reasonably raised, the capital cost and financial risk should be paid attention to, Economic resources, improve investment efficiency and social benefits of highway construction