Research on asset management in the sustainable developmentof 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.