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近年来,随着经济发展和财政改革的推进,财政预算单位公务卡结算制度的推行已经成为必然。公务卡结算是国库集中支付改革的延伸,是加强国库集中支付管理的一种辅助手段,能够提高财政资金使用效率,简化预算单位的业务流程、减低资金占用成本。公务卡结算制度有利于提高财政财务管理、预算执行信息的透明度,提高财政资金使用效率和防治腐败。但是,公务卡在使用过程中存在透支风险、信用风险及监控风险等。因此必须加强公务卡结算风险防范,建立相应的审核监督机制,确保公务卡的使用安全。本文主要阐述了公务卡在使用过程中存在的问题,针对问题提出加强防范公务卡风险的建议。
In recent years, with the promotion of economic development and fiscal reform, the implementation of the official business card settlement system of the budgetary unit has become an inevitable one. Public service card settlement is an extension of treasury centralized payment reform. It is an auxiliary means to strengthen treasury centralized payment management, which can improve the utilization efficiency of fiscal funds, simplify the business processes of budget units and reduce the capital occupation cost. Business card settlement system is conducive to improving the financial and financial management, transparency in the implementation of budget information, improve the efficiency of the use of financial resources and prevent corruption. However, there is overdraft risk, credit risk and monitoring risk in the use of business cards. Therefore, we must strengthen the risk prevention of settlement of business cards, establish a corresponding audit supervision mechanism to ensure the safety of business cards. This article mainly expounds the problems existing in the process of using business card, and puts forward some suggestions to strengthen the prevention of business card risks.