交通部《公路养护会计制度》中规定:行政管理费是指县以上公路段、站及公路管理部门所发生的管理费和业务费。公路部门的行政管理费是养路事业费的一部分,是公路部门开展管理工作和业务活动的主要资金来源,本文拟就我省公路部门行管费使用的现状、存在的问题以及对策分述于后, Ministry of Communications “Highway Maintenance Accounting System” provides: administrative fees refers to the county above the highway sections, stations and road management departments occurred in the management fees and operating expenses. The administrative expenses of the highway department is part of the road maintenance business expenses and is the main source of funds for the highway department to carry out management work and business activities. This article plans to discuss the status quo, problems and countermeasures of the administrative expenses of the highway department in our province ,