《交通财会》1991年第8期刊登了傅哲祥、朱敏两同志写的“公路规费征收会计中核算基础的探讨”文章(以下简称傅、朱文).读后颇受启迪.但文中某些观点笔者不敢苟同,特与这两位同志商榷。 l、傅、朱文指出:“就我省而言.规费的项目,已发展成为公路养路费、养路费附加费、高等级公 “Traffic accounting” in 1991 eighth issue published Fuzhe Cheung, Zhu Min two comrades “highway accounting collection accounting basis for accounting” article (hereinafter referred to as Fu, Zhu Wen) quite enlightenment after reading.However, some of the views I do not agree, especially with these two comrades. l, Fu, Zhu Wen pointed out: "In terms of our province, the cost of the project, has developed into road maintenance fees, road maintenance surcharges, high-level public