Study On Constituting Accounting Standards Of Road Tolling Right

Road tolling right is an important and peculiar asset of road companies, but attribution and accounting of the assets has not unite explicit regulations so far. With the great development of tolling for operation roads, accounting activities standardization has brought forward the urgent request to Road tolling right. Relative to the science request, there existing a lot of real obstacle if applying intangible assets standards or fixed assets standards currently in effect mechanically. Besides, need that the intangible assets accounting studies and the build and improve of new accounting standards system of our country, demand to studying and working out the concrete accounting standards of Road tolling right too.Attributes of assets is relate to cost measures and amortization. The character ascertaining of Road tolling right is an important problem of accounting, the different cognition to attributes of Road tolling right leads to diversity of accounting in confirmation, amortization, depreciation, follow-up disbursement of Road tolling right. The character ascertaining of assets,the pattern of accounting standards,the choice and the report of the accounting are the key in accounting standards of Road tolling right.Based on the study of the accounting method of Road tolling right in our road operation enterprise, the paper analyze the necessity of building the accounting standards to Road tolling right from two aspect. Besides, studying the characteristic and accounting in confirmation, amortization, depreciation, follow-up disbursement of Road tolling right. Also, the paper has brought forward the fundamental train of thought to building accountingstandards of Road tolling right.