公务卡结算方式相关问题研究  

Study on Issues Related to Official Card Settlement

作　　者：李洪军[1] 和锡梅[1] 靳春阳[1] 李响[1] 李忠财[1] 

机构地区：[1]哈尔滨医科大学大庆分校财务处,黑龙江大庆163319

出　　处：《财务与金融》2014年第5期37-41,45,共6页Accounting and Finance

基　　金：黑龙江省教育厅人文社会科学研究项目〈面上〉;课题编号:12532211

摘　　要：公务卡作为一种现代化支付结算工具,具有使用便捷,透明度高等特点。公务卡结算在国内起步相对较晚,从2007年开始试点,经过几年来的积极推进,公务卡制度已基本实现对各级政府的全覆盖,成为我国公务支出管理领域的一项基础性制度。本文介绍了公务卡在国内和本省的实施情况,深入分析了公务卡制度执行中存在的问题,并提出完善预算单位公务卡结算的建议和措施。Official card is a modern payment and settlement tool which is easy to use and has high transparency. Official card settlement started relatively late in China, the pilot started from 2007, after several years of actively promoting, official card system has been basically achieved full coverage of all levels of government, it has become a basic system of public expenditure management. This paper describes the implementation of the official card in China and in the province, analyzes in-depth the implementation problems of the official card system and put forward sound settlement proposals and measures of the official card settlement for budget institutions.

关 键 词：公务卡 结算方式 实施 问题 

分 类 号：F234[经济管理—会计学]