“收支两条线”指的是一种财政收支管理制度,即行政事业单位收取的各项行政事业性收费、政府性基金(集资),属于财政性资金,其收入要上缴国库或预算外资金财政专户,而不得作为单位自有资金直接坐收。支出时由财政部门按预算和批准的预算外资金收支计划或单位财务收支计划统 “Income and expenditure two lines” refers to a fiscal revenue and expenditure management system, that is, administrative agencies charge various administrative fees, government funds (fund-raising), is a financial capital, its revenue to be turned over to the treasury or budget Foreign financial special accounts, rather than as a unit of its own funds directly sit close. Expenditure by the financial sector by budget and approval of extra-budgetary funds income and expenditure plan or unit financial revenue and expenditure plan