2001年12月，国务院就深化“收支两条线”改革下发《关于深化收支两条线改革进一步加强财政管理的意见》（国办发93号）文件。93号文件的重要意义在于，它启动了多年来很少触及的部门预算外收入“收支两条线”改革，并且明确要求这些部门收支完全脱钩。这一改革将使所有职能部 In December 2001, the State Council issued the “Opinions on Deepening the Reform on the Basis of Income and Expenditure and Further Strengthening Financial Management” (No. 93 made by the State Council Office) on the reform of deepening the “two lines of revenue and expenditure”. The significance of Document 93 is that it has initiated the “two-line” reform of extrabudgetary revenues that are seldom reached in many years and clearly demanded that the revenues and expenditures of these departments be completely decoupled. This reform will bring all functional departments