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公务卡是中央财政预算单位为减少现金支付,提高财政资金支出透明度,堵塞财务监管漏洞,强化成本管理,从根源上拒绝腐败的新型现代结算管理工具。随着经济发展和财政改革,高校的业务复杂多样,公务卡具有便捷、透明度高、支付行为有迹可查等特点。为加强高校财务管理与监督,推行公务卡结算制度已成为必然。本文主要阐述了公务卡的概念、高校推行公务卡的意义以及在实施中存在的问题和相应的对策建议。
Business card is the central budget unit to reduce cash payments, improve the transparency of financial expenditure, financial regulatory loopholes to plug, strengthen cost management, from the root causes of corruption, a new type of modern settlement management tools. With economic development and fiscal reform, the business of colleges and universities is complex and diversified, business cards are convenient, highly transparent and the payment behavior is traceable. In order to strengthen the financial management and supervision of colleges and universities, it is inevitable to implement the official business card settlement system. This article mainly expounds the concept of business card, the significance of implementing business card in colleges and universities as well as the problems existing in the implementation and corresponding countermeasures and suggestions.