新形势下高校私车公用报销问题探究  

On the Reimbursement Issues of College Private Car for Public Use under the New Situation

作　　者：王宏伟[1] 赵婧婧[1] WANG Hong-wei;ZHAO Jing-jing(Financial Office, Jiangsu Vocational College of Agriculture and Animal Husbandry, Taizhou 225300, Jiangsu, China)

机构地区：[1]江苏农牧科技职业学院计划财务处,江苏泰州225300

出　　处：《江苏经贸职业技术学院学报》2020年第3期37-39,共3页Journal of Jiangsu Institute of Commerce

基　　金：江苏省商业会计学会2019年度重大研究课题“江苏高职院校财务协同管理机制研究”(2019JSSYKJ102);泰州市十三五规划课题(tzghyb2020-087)。

摘　　要：随着私家车的普及,参加某些公务活动选择私车出行具有一定的便利性,私车公用报销问题成为困扰高校财务部门的难题,有时还和私车公养问题相混淆。从私车公养和私车公用的界定、私车公养和私车公用的联系及区别、私车公用在报销制度上的可行性等方面进行分析,提出私车公用报销的合理化建议,通过微观制度层面的研究来推进高校各部门的财务协同管理。With the popularization of private cars and the relative convenience of private car travel for some official activities,the reimbursement issues of private cars for public use has gradually become a puzzle for many financial departments in colleges and universities,and is sometimes confused with the public maintenance problem of private cars.This article analyzes the definition of private cars for public use and public maintenance of private cars,their relations and distinctions,and the feasibility of reimbursement of private cars for public use.It also proposes rationalization proposal of private cars for public use,and promotes collaborative finance management of all departments in colleges and universities through the research of the micro system level.

关 键 词：私车公用 私车公养 财务报销 

分 类 号：F234.4[经济管理—会计学]