农业科研单位加油卡审计工作的思考  

REFLECTIONS ON THE OIL CARD AUDIT IN THE AGRICULTURAL SCIENTIFIC RESEARCH INSTITUTIONS

作　　者：蒲树和[1] 罗志强[1] 曾鹏 黄忠[1] Pu Shuhe;Luo Zhiqiang;Zen Peng;Huang Zhong(Chinese Academy of Tropical Agricultural Sciences, Haikou, Hainan 571101,China)

机构地区：[1]中国热带农业科学院,海南海口571101

出　　处：《农业科研经济管理》2019年第4期48-51,共4页Management for Economy in Agricultural Scientific Research

基　　金：中央级公益性科研院所农业行业管理基本业务经费专项资金资助项目“2019年农业行业管理基本业务经费”(项目编号:21301120004)。

摘　　要：文章介绍了农业科研事业单位公车加油卡管理的现状,并指出大多单位存在的问题:加油卡管理制度不健全、用车管理不规范、日常监督检查不到位等。提出了完善加油卡监督管理水平相应的对策:加强加油卡内控管理制度建设,完善单位用车管理,强化加油卡审计监督检查。The audit supervision mechanism to oil card for official vehicles in the agricultural scientific research institutions was introduced.The problems were pointed out because of the inadequate management system to oil card,the nonstandard car management,and the inadequate daily supervision and inspection.The corresponding countermeasures to improve the level in the fuel card supervision were put forward:the oil card internal control management system should be perfected in the first place,the official vehicles management should be strengthened secondly,the audit supervision and inspection on the oil card should be improved at the last.

关 键 词：加油卡 油量管理 出车台账 油卡审计监督 加油卡内控建设 

分 类 号：F23[经济管理—会计学]