非收费公路可持续发展中的资产管理问题研究

从公路资产的属性分析及公路资产的价值管理研究入手,指出了我国公路收费中存在的问题。认为,随着我国公路建设事业的发展,必须对涉及到国民经济发展基础性投入的公路建设战略进行相应的调整,特别是对收费公路进行战略结构调整,提出了将公路按照经营性公路、收费公路和公益性非收费公路三大类公路资产划分,并进行分类管理,以及采用会计学上的资产价值确认方式,对公益性非收费公路资产进行确认,并通过非收费方式实现其价值补偿的理论。

Research on asset management in the sustainable development of non-tolling road

Road tolling is an important decision which is related to the national economy and people's livelihood. Road tolling is also a project of vital and lasting importance which is related to the sustainable development of highway under the condition of national fund shortage. If the percentage of tolling road of all roads is too high, the usage of road will be limited to some extent, especially in developing area within which there are mainly lower-class roads, road tolling will influence the economic development in such area. This paper begins with the analysis of attribute of road asset and the value management of road asset, point out the problems in road tolling in China and believe that along with the highway construction development, highway construction strategy which is related to the fundamental investment of national economy must be adjusted correspondingly. What's more, it promotes the theory that roads should be classified into three categories including operating road, tolling road and non-tolling road, then it puts forward according to accounting method to recognize non-tolling road as asset and to redeem its value through non-tolling ways.