随着内部控制理论的发展 ,交通规费征收内部控制体系应由传统的内部牵制原则、内部控制制度发展到内部控制结构和内部控制框架阶段。交通规费征收内部控制框架与费收组织治理结构密切相关 ;建立健全交通规费征收内部控制框架要根据现实情况有步骤、分阶段地完成 ;交通规费征收内部控制框架的构建应根据费收业务特点抓住关键性因素 With the development of internal control theory, the internal control system of traffic charge collection should be developed from the traditional internal control principle and the internal control system to the internal control structure and internal control framework. The internal control framework for traffic charge collection is closely related to the fee-based organizational governance structure. The establishment and perfection of the internal control framework for traffic charge collection should be completed step by step according to the actual situation. The internal control framework for traffic charge collection should be based on fee collection Business Features Seize the key factors