最近这几年来,一些地方收费还款高速公路管理体制都发生了显著地变化,比如说有些地方建立了自己的管理中心,这推动了政府收费还款高速公路规划向前发展,本文主要是对现在情况下,理解与分析政府收费还贷高速公路财务管理和会计核算,结合现在政府收费还贷高速公路财务管理与会计核算中存在的不足提出相应的解决方法。 In recent years, some local toll collection expressway management system has undergone significant changes, for example, some places set up their own management center, which promoted the development of government fee-paying highway planning forward, this paper is mainly on Nowadays, it is necessary to understand and analyze the financial management and accounting of expressway repaying toll highway, and to put forward the corresponding solutions based on the existing deficiencies of toll repayment highway expressway finance management and accounting.