摘要
明确了公路费用分摊的概念，指出了它在道路使用者税费制定过程中的地位与作用；阐述了费用分摊的两大基本目标——效率与公平，并据此对国外公路费用分摊方法进行了分类，提出了公路费用分摊研究的基本框架；介绍了每种分摊方法的基本内容，并着重分析了它们的优缺点。
In this Paper, the author firstly gives the definition of High way Cost Allocation (HCA) and points out its status and uses in the procness of working out Roadusers' tax, secondly deals with two basic objects of HCAefficiency & equity - and categorizes the methods of HCA by them. thirdly, presents basic content of every method and analyses its advantages and disadvantanes respectively. finally, putS forward the basic famework of HCAS.
