公路(包括公路线路、桥梁、隧道、涵洞、道(渡)班房、渡口设备,以及沿公路线路的附属设施,下同)是不是固定资产,它的价值在财务会计上如何反映与管理,在我国长期以来没有得到统一的认识,从而使公路财产价值核算与补偿,没有得到解决。因此,搞清公路经济性质和公路在公路运输以及 The road (including road lines, bridges, tunnels, culverts, road (crossing) classes, ferry equipment, and ancillary facilities along the road routes, the same below) is not a fixed asset, its value in the financial accounting how to reflect and management, in Our country has not got a unified understanding for a long time, so that the highway property value accounting and compensation has not been solved. Therefore, figuring out the nature of the highway economy and the road transport on the roads as well