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所谓公务卡,是指预算单位工作人员持有的、主要用于日常公务支出和财务报销业务的信用卡,公务卡制度的直接作用是将传统现金支付结算改为用公务卡支付结算。公务卡具有两个基本特点:一是具备普通信用卡所具有的授信消费等共同属性,属于银行卡范畴,是一种现代支付结算工具。二是具备财政财务管理属性,即公务卡并非一般意义上的银行卡,而是将财政财务管理的有关规范与银行卡的结算方式相结合,形成的一种新型财政财务管理工具和手段。因此,公务卡又属于财政财务管理范畴。推行公务卡,是行政事业单位一种新型的结算方式,它是指行政事
The so-called business card, is the unit held by the staff of the budget, mainly for daily business expenses and financial reimbursement business credit card, business card system is the direct role of the traditional cash payment and settlement instead of business card payment and settlement. Business card has two basic characteristics: First, with a common credit card has a common attribute such as credit consumption, belong to the category of bank cards, is a modern payment settlement tool. Second, it possesses the property of financial and financial management. That is, public service card is not a bank card in the general sense but a new type of financial and financial management tool and method that combines the relevant norms of financial and financial management and the settlement methods of bank cards. Therefore, the business card belongs to the category of financial and financial management. The implementation of business cards, administrative institutions is a new type of settlement, it refers to the administration