谈“四条线”管理中的“分”与“统”中国矿业大学孙颖目前，“四条线”财务管理已在部分煤炭院校中实行，并取得了显著成效。体现在：①重视了激励机制的制定，提高了二级核算单位增收节支理财的积极性；②促使校办产业由粗放经营型向集约经营型转变。“四条线”财务管理... Talk about the “division” and “unification” in the management of “four lines” Sun Ying of China University of Mining and Technology Currently, “four lines” financial management has been implemented in some coal universities and has achieved remarkable results. Reflected in: 1 emphasis on the formulation of incentives to improve the enthusiasm of two accounting units to increase income and reduce expenditures; 2 to promote the school-run industry from intensive management to intensive business-type conversion. “Four lines” financial management...