摘要
公务卡制度是财政改革的一项重要举措,它在规范预算单位现金管理,加强财政财务监督,提高政府公务支出透明度,防范腐败行为,控制预算单位现金流量与现金风险等方面发挥着积极的作用。但也应该看到公务卡的使用中还存在一定的问题,需要不断扩大公务卡的用卡范围,改善公务卡的用卡环境,完善公务卡的相关配套制度建设,进一步加强监督来完善公务卡制度。
Official card system is an important measure of the financial reform,which plays an active role in the following aspects：to standardize budget units of cash management,to strengthen financial supervision,to improve government spending transparency,to prevent corruption,to control budget unit of cash flow and cash risk.However,there are still some problems in the use of official cards.We need to constantly expand the scope of official cards,to improve the environment of using official cards and their supporting system construction,and to further strengthen the supervision and to improve official card system.
出处
《山西经济管理干部学院学报》
2012年第4期58-60,共3页
Journal of Shanxi Institute of Economic Management
关键词
公务卡制度
问题
对策
official card system
problems
countermeasures
