Bridge is an indispensable part of highway facilities,so assets management of bridge facilities has become particularly important,from now on,there is not a practical method about asset valuation of Highway Bridge used in engineering practice at home and abroad.

At pre-sent,the reasons which lead to accounting information distortion include:the existence and flourish of asset stripping and accounting information distortion,non-reciprocity between accounting principle and true informa-tion,free choice of accounting method,different treatment of asset evaluation increment,and so on.