对公务卡刷亮“阳光财政”的分析与研究  

Analysis of the Use of Government Credit Cards and an Open and Transparent Finance Policy

作　　者：何学红[1] 申洪[1] 

机构地区：[1]怀化学院计财处,湖南怀化418008

出　　处：《怀化学院学报》2014年第3期51-52,共2页Journal of Huaihua University

基　　金：怀化学院2008年科研课题(HHUY2008-68)

摘　　要：为了打造阳光财政和推动产业发展,公务卡结算作为一种新型的财政财务管理工具在各级预算单位陆续推广。分析了公务卡结算在推广应用过程中遇到的各种问题,同时提出了在未来发展中应采用的相关措施。In order to practice an open and transparent finance policy and promote industrial development,official card＇s billing as a new kind of fiscal and financial management tools at all levels continues to promote the budget units.The author of this paper holds that the use of official card results in many problems of the settlement process in the application of the various issues and relevant measures should be adopted.

关 键 词：公务卡 阳光财政 问题 措施 

分 类 号：F23[经济管理—会计学]