发挥公务卡作用,加强学校国库支付管理  

Giving Full Play to the Role of Official Cards and Strengthening the Management of School Treasury Payments

作　　者：郑学友[1] ZHENG Xue-you(Shandong University,Jinan 250100,China)

机构地区：[1]山东大学,济南250100

出　　处：《中小企业管理与科技》2020年第8期31-32,共2页Management & Technology of SME

摘　　要：公务卡是进一步深化国库集中支付制度改革背景下诞生的一种新生管理工具,它规范了学校的财政授权支付业务,提高了学校财务支出的透明度。论文阐述了公务卡在学校国库支付管理中的重要意义,着重分析了公务卡在学校国库支付管理中存在的问题,并提出相应的对策和解决建议。The official card is a new management tool,which is born under the background of further deepening the reform of the treasury centralized payment system.It standardizes the financial authorization payment business of the school and improves the transparency of the financial expenditure of the school.This paper expounds the significance of the official card in the management of school treasury payment,emphatically analyzes the problems of the official card in the management of school treasury payment,and puts forward the corresponding countermeasures and solutions.

关 键 词：公务卡 国库支付 管理 

分 类 号：F812.2[经济管理—财政学]