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.

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.