摘要
自2009年底商洛市推行公务卡结算制度改革以来,行政事业单位在财政授权支付业务,保障资金安全,公务支出透明度,加强公共财政管理与监督,方便预算单位用款,预防防腐体系建设等方面取得了一定成效,但在实施的过程中仍存在一些问题。因此需要进一步深化公务卡结算制度改革。
Since the implementation of public credit card system in Shangluo in 2009, great achievements have been made in authorized fiscal payment transation, garding the fund safety,the transparent public expenditure, strengthening public fiscal management and supervision,convenient use of the budget unit,preventing corruption,etc.. However, there exist some problems in its complementation. The situation,effectiveness and the problems in complementation are discussed since the implementation of public credit card system in Shangluo, and countermeasures concerning further deepening the reform of public credit card transation are proposed.
出处
《商洛学院学报》
2016年第3期80-83,共4页
Journal of Shangluo University
基金
商洛学院科研基金项目(11SKY-FWDF011)
关键词
公务卡
制度改革
结算
public credit card
system reform
balance
