《交通财会》1988年第五期刊载了张造时同志《谈养路费征收审计的评价指标及其计算方法》一文提出“能够反映养征单位征收任务完成情况的主要指标是实征率。但要准确地计算实征率,就要解决应征率的计算”,列出了应征率、实征率、漏征率和免征率指标的计算方法;1989年第二期又刊 The fifth issue of “Traffic Accounting” published in 1988 entitled Commentary on the Evaluation Indicators and Calculation Methods of Talking Collection Toll Collection by Comrade Zhang Zhaoshi proposed that “the main indicator that can reflect the fulfillment of the task of collection of the collection unit is the actual rate, To accurately calculate the real rate, it is necessary to solve the calculation of the rate of application ”, lists the application rate, the actual rate of failure, the rate of leakage rate and the rate of exemption rate calculation method; 1989 Second Issue