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公务卡结算方式的探讨
作者单位:黑龙江科技学院
摘    要:实行公务卡结算方式,可以监督公务消费,强化财务管理,降低管理成本,提高工作效率,实现政府与银行的和谐发展。但公务卡结算方式存在着弊端,公务卡受理环境有待进一步改善,公务卡使用缺乏有效执行力、监督力。应改善消费环境,改变浪费观念,加强财政预算资金的管理和监控,促进现代财政国库管理制度建设,提高政府部门的财务管理效率,从机制上防范和治理腐败,实现公务消费的公开、真实、透明。

关 键 词:公务卡  结算方式  解决对策

On Settlement with Business Card
YU Shu-lan. On Settlement with Business Card[J]. Business Economy, 2008, 0(18)
Authors:YU Shu-lan
Abstract:The settlement with business card can supervise public consumption,strengthen financial management,decrease manage-ment cost,increase work efficiency,and realize harmonious development between government and banks.However,there are disadvan-tages in settlement with business card,such as its transacting condition and its executive and supervising ability are imperfect.Namely,we need improve its consumption condition,change its waste concept,strengthen management and supervision on fiscal budget funds,promote the system construction on modern fiscal treasury,increase financial management efficiency of the government,prevent and control corruption from system,and realize the openness and truth on pubic consumption.
Keywords:business card  means of settlement  solution
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