摘要
公务卡制度是我国公共财政管理体制改革的一项重要举措,是我国国库集中收付制度改革的重要辅助手段与措施,对于加强公共财政动态监督、监控资金流向、提高财务管理水平有重要意义。但公务卡制度改革在高校推广以来,各种问题也逐步显现。从高校财务收付管理的角度,探讨高校公务卡制度运行中存在的问题,并提出干预措施。
Official card system, as an important measure of public financial management system reform in China, is a supplementary means and measures for concentrated collecting and payments of National Treasury reform, and is significant to monitor the capital flow and improve financial management level. However, various problems gradually appear when official card system reform is promoted in universities. In this paper, from the perspective of financial collecting and payments management in university, the authors try to study the problems in the operation of the official card system and provide intervention measures.
出处
《怀化学院学报》
2015年第4期40-42,共3页
Journal of Huaihua University
基金
怀化学院校级课题"国库集中支付制度对高校内部审计的影响研究"(HHUY2014-21)
关键词
高校
公务卡
问题
对策
colleges and universities
official card
problems
countermeasures
