關鍵字：道路基金、非營業基金、特種基金、道路修護費、道路挖補費;Road Funds are one of the government special funds. The major sources of income are "Road Maintenance Fees" and "Road Drainage Charges." Among the increasingly urbanized cities, many counties and cities have successively promoted "Lupine Project" and "Common Pipelines However, since the Taoyuan Municipality has already collected the relevant fees and set up a road fund to provide people with a better road service, the quality of service of the Taoyuan Municipal Government obligation. Through the relevant laws and regulations and the revenue and performance of the Taoyuan City Road Fund, this study summarizes and proposes that the central government budget for the amendment of the Taoyuan City Road Fund Revenue and Expenditure for the safekeeping and application of regular roll review of the implementation of the Fund, fixed personnel training, and will The incorporation of the road business into the continuous improvement of the road fund in Taoyuan City through incorporation of internal control, etc. At the same time, through the internal audit and external audit, and through the establishment of a transparent information platform, the public′s participation in government supervision is enhanced and the operation of the fund Better clear and good.