会计档案中公务接待制度的演变及其启示——以某高职院校为例  

作　　者：刘长伟[1] 

机构地区：[1]亳州职业技术学院

出　　处：《档案管理》2021年第4期103-104,共2页Archives Management

基　　金：安徽省高校档案工作协会基金研究项目《高校档案与校园文化建设研究》课题研究成果,项目编号:2019Yb15

摘　　要：会计档案中记录着高职院校公务接待经费的使用管理情况,在高职院校初创时期,由于规模小人员少,公务接待往往采用一支笔审批制。在扩张时期,公务活动内容增多,公务接待频繁,公务接待经费采取关口前移、层级审批发票管理的制度。党的十八大之后,中央出台了八项规定以及其他一些规范公务接待活动的文件和制度,公务接待实行"三单三定制",纪检监察部门介入监督公务接待活动,公务接待厉行节约、日趋规范。Accounting files record the use and management of official reception funds of higher vocational colleges.In the early days of higher vocational colleges,due to the small size of the staff,the official reception often adopted a pen approval system.During the expansion period,the content of official business activities increased,official receptions were frequent,and official reception funds adopted a system of moving forward and level-by-level approval invoice management.After the 18th National Congress of the Communist Party of China,the central government issued eight regulations and other documents and systems to regulate official reception activities.The official reception implemented'Three orders and three customizations'.Discipline inspection and supervision departments intervened to supervise official reception activities.specification.

关 键 词：会计档案 公务接待 高职院校 高校档案 校园文化 

分 类 号：G717.24[文化科学—职业技术教育学]