论文部分内容阅读
随着国家对行政事业单位在财务管理方面越加重视,公务卡应用便在行政事业单位制度中开始推行起来,逐渐渗透到行政事业单位的日常业务核算中。在行政事业单位公务卡使用过程中,由于政策制定者、发卡银行和行政事业单位之间信息不对称,使公务卡在使用、结算、财务报销与审核、还款等方面产生了问题。为了更好地发挥行政事业单位公务卡的应用,现针对行政事业单位中公务卡的基本概念、推行意义、存在问题和改善方法等相关方面进行了研究讨论。
As the state pays more and more attention to the financial management of administrative institutions, the application of public service cards begins to be promoted in the system of administrative institutions and gradually penetrates into the daily business accounting of administrative institutions. During the process of using public service cards in administrative institutions, due to the information asymmetry between policy makers, card issuing banks and administrative institutions, problems have arisen in the use, settlement, financial reimbursement, review and repayments of official cards. In order to give full play to the application of public service card in administrative institutions, this paper discusses and discusses the basic concepts, promotion significance, existing problems and improvement methods of public service cards in administrative institutions.