摘要
随着我国财政国库收付制度的不断深化,公务卡制度应运而生,越来越多的高校开始推行公务卡进行资金的结算,它作为一种新生的资金管理工具,主要具有的作用有:最大限度地减少现金支付,降低财政资金的占用率;规范财政资金管理,提高公务消费的透明度;提升会计人员工作效率与高校财务管理水平;推动银行卡产业的发展等。而主要存在的问题有:公务卡代理银行办卡期限长;高校教职工用卡积极性不高;刷卡环境相对滞后;高校公务卡的推行不能从根本上消除腐败现象;公务卡结算增加出纳人员工作量;高校公务卡结算制度责任不明确,约束力不强;公务卡公私两用的性质及其丢失为管理制造麻烦等。针对公务卡的以上特征,本文将对其进行展开阐述,并给予对应的改进对策,以期使大家对公务卡有一个新的认识。
With the deepening of our national treasury payment system, business card system is be- coming more and more involved in the financial settlement in colleges and universities. As an innovative capital management tool, its major functions includes： maximally reducing cash payments, hence the occu pancy rate of fiscal funds; regulating the management of financial funds, thus improving the transparency of public spending; improving accounting personnel＇s working efficiency and the level of financial manage- ment; and promoting the development of bank card industry. However the main problems are： the lengthy processing period of opening business card in agent bank; the reserved attitude towards business card of u- niversity teaching staff, the business card environment is relatively backward; the inevitable phenomenon of corruption in the process of implementation; the excessive workload for finance staff; the unclear obli- gation and loose binding arrangement for official business card settlement system; and the trouble caused by private usage of business card and card loss. Targeted at the above characteristics of business card, this article puts forward some corresponding improvement measures, so that we have a new understanding of college business card.
出处
《内蒙古师范大学学报（哲学社会科学版）》
2015年第5期54-57,共4页
Journal of Inner Mongolia Normal University：Philosophy and Social Sciences Edition
关键词
高校
公务卡
结算
college
business card
financial settlement
