公路收费权的确认与计量问题一直颇具争议,实务中不同主体对收费权的会计处理也各不相同。本文认为,对于事业单位管理的政府还贷公路收费权虽不符合确认为一项资产,但是应该辅助登记核算以反映管理信息。对于公路经营企业的BOT业务,应以工程造价为基础在项目完工后一次性将收费权确认为无形资产;若存在可收取补偿款,则要分情况考虑补偿款的用途来选择会计处理方式。此外,应将预计负债也考虑在内。 Confirmation and measurement of highway toll rights have been quite controversial, different entities in practice have different accounting treatment of toll rights. This paper argues that although the government-backed highway toll rights managed by public institutions may not be recognized as an asset, it should be supplemented to register and account for the management information. For the BOT business of highway operators, the toll fee should be recognized as intangible assets once the project is completed on the basis of the project cost. If there is any receivable compensation fee, the accounting treatment method should be selected according to the use of the compensation fee. In addition, projected liabilities should also be taken into account.