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107国道广东省境内的改建工程分南、北、中三段先后完成。北段的改建工程于1994年开工，1990年竣工，总投资3.47亿元。改建后，公路等级提高，路线长度缩短，车辆行驶条件大大改善。以福利经济学理论为基础，用影子价格和影子利率计算工程项目的费用及其产生的效益。一系列的计算结果表明，该路段的改建项目回收期较短，内部收益率较高，获得很好的经济效益。同时，该段公路改建后，促进了沿线和粤北山区经济发展，社会效益亦很显著．
107 State Road, Guangdong Province, the reconstruction project points South, North, Central, has completed. Reconstruction of the northern section of the project started in 1994, completed in 1990, with a total investment of 347 million yuan. After the alteration, the road grade will be improved, the route length will be shortened, and the driving conditions of vehicles will be greatly improved. Based on the theory of welfare economics, the cost of the project and its benefits are calculated using shadow prices and shadow rates. A series of calculation results show that the reconstruction period of this section has a shorter payback period and a higher internal rate of return, thus obtaining good economic benefits. At the same time, after the rebuilding of this section of highway, it has promoted the economic development along the mountainous areas and the mountainous areas of northern Guangdong, and the social benefits are also significant.