深化“收支两条线”管理改革,是构建公共财政框架的重要内容,是整顿和规范财经秩序、推进廉政建设的重大措施,是当前财政改革的关键环节。本文拟对陕西省落实“收支两条线”取得的成效作些介绍,对进一步深化改革提些建议。 Deepening the “two lines of revenue and expenditure” management reform is an important part of building a public financial framework. It is a major measure to rectify and standardize the financial and economic order and promote the building of an honest and clean government. It is a key link in the current fiscal reform. This article intends to introduce some achievements made by Shaanxi Province in implementing the “two lines of revenue and expenditure” and makes some suggestions on further deepening the reform.