收支两条线资金管理模式的探讨

Discussion on the capital management pattern ＂Revenue and Expenditure＂

“收支两条线”是政府为了加强财政管理和整顿财政秩序对财政资金采取的一种管理模式。当前，企业特别是大型集团企业也纷纷采用“收支两条线”资金管理模式加强资金管理，确保资金安全，提高资金的使用效率。本文将结合笔者在企业中推行收支两条线的体会对收支两条线在企业中的应用问题进行探讨。

＂Revenue and Expenditure＂ is a kind of capital management pattern for government to strengthen the finance management and consolidate the financial order. Currently ＂Revenue and expenditure＂ was used to strengthen capital management, ensure the funds safety and improve the funds efficiency by the enterprise especially large enterprise group. This paper combined with the author＇ s experience which got from the enterprise applied ＂Revenue and Expenditure＂, discussed the ＂Revenue and expenditure＂ how to be applied to the enterprise.