1企业“收支两条线”的特点由于企业与政府的价值取向不同,“收支两条线”在这两个领域实施的目的有很大的差异。企业作为追求价值最大化的盈利组织,实施“收支两条线”主要出于两个目的:①对企业范围内的资金进行集中管理,减少资金持有成本,加速资金周转,提高资金使用效率;②以实施收支两条线为切入点,构建企业的财务管理体系和内部控制系统,通过高效的价值化管理来提高企业效益。而政府实施“收支两条线”的着眼点不仅在于保证财政资金安全、及时、足额的回笼,更重要的在于能有效消除滋生腐败的温床,为加强廉政建设服务。由于企业与政府实施“收支两条线”的目的不同,企业“收 1 The characteristics of “two lines of revenue and expenditure” of enterprises As the value orientation of enterprises and the government is different, the purposes of “two lines of revenue and expenditure” are very different in these two fields. As a profit organization that pursues the maximization of value, an enterprise implements two main lines of revenue and expenditure for two purposes: (1) Centralized management of funds within the enterprise, reducing the cost of holding funds, speeding up capital turnover and improving the efficiency of capital utilization ; ② The implementation of the two lines of revenue and expenditure as a starting point to build the enterprise’s financial management system and internal control system, through the efficient management of value to improve business efficiency. The focus of the government in implementing the “two lines of revenues and expenditures” lies not only in ensuring the safety of financial resources and in timely and fully withdrawing the funds from the banks, but more importantly, it can effectively eliminate the breeding ground for corruption and serve to strengthen the construction of an honest and clean government. As the government and the government implement the “two lines of revenue and expenditure,” the purpose of different enterprises "income