我国目前已经形成了一套较为完善的收支两条线管理制度,收入收缴、票据使用、支出监管等方面都得到了进一步规范。但由于种种原因,收支两条线改革还存在很多的问题。一是思想认识不到位。现在仍有一些部门和单位将预算外资金视为自有资金,收多少,用多少,怎么用不愿接受财政监管；二是政策法规观念不强,无项目收费、变相收费还时有发生；三是监管不到位。个别单位多收不缴,滞留 At present, China has formed a set of relatively perfect two-line system of receipts and payments, which have been further regulated in areas such as revenue collection, use of bills, and supervision of expenditures. However, due to various reasons, there are still many problems in the two-line reform of revenue and expenditure. First, lack of understanding of ideas. There are still some departments and units that treat extrabudgetary funds as their own funds, how many are used, how much they use and how they are unwilling to accept financial supervision; secondly, the concepts and concepts of policies and regulations are not strong, project-free fees and disguised charges still occur from time to time; Third, supervision is not in place. More than individual units do not pay, stay