公务卡使用过程中的风险与控制  

Risk and Control in the Process of Official Business Card Application

作　　者：孟丽[1] 

机构地区：[1]重庆工商大学财政金融学院,重庆400067

出　　处：《郑州航空工业管理学院学报》2009年第2期113-115,共3页Journal of Zhengzhou University of Aeronautics

摘　　要：公务卡使用过程中的风险主要表现为腐败风险、成本失控风险、监管失控风险和信用风险,为此,必须加强制度建设,从根本上遏止公务消费中的腐败行为。通过在公务活动中引入市场竞价机制,抑制成本上升;建立相应的审核监督机制,确保公务卡的使用安全;加强银行卡风险管理,建立风险防范机制。The main risks in the process of official business card usage are corruption risk, costs control risk, out of control of supervision risk. Therefore, it is necessary to strengthen system construction to fundamentally put an end to corruption in official spending ; to control the raise of the costs by means of introducing market bidding mechanisms in business activities ; to build related supervision and verification system to ensure safe usage of business card; to improve risk management banking card ：to build risk precaution mechanism.

关 键 词：公务卡 腐败风险 信用风险 监督机制 

分 类 号：F810.45[经济管理—财政学]