公路养路费是用于公路建养一项国家预算外资金。养路费使用的合法、合规,是促进公路建设和交通运输事业发展的保证。加强审计监督是保证养路费使用合法、合规的有效手段。通过审计监督,一方面可以促使公路管理部门和公路养护部门认真执行有关政策,遵守财经制度,提高业务水平;另 Road maintenance fee is used for highway construction of a national extra-budgetary funds. The use of road maintenance fees is lawful and compliant and is a guarantee for the development of roads and transport. Strengthening auditing and supervision is an effective means of ensuring the legal use and compliance of road maintenance fees. Through auditing and supervision, on the one hand, it can prompt highway administrations and highway maintenance departments to earnestly implement relevant policies, abide by the financial system and improve their business standards; and on the other hand,