论文部分内容阅读
公务卡是进一步深化国库集中支付制度改革的背景下诞生的一种新生管理工具。公务卡结算减少了现金支付,加强了预算执行的监控管理,既方便预算单位用款,又提高了支付透明度。2007年7月12日财政部颁布《中央预算单位公务卡管理暂行办法》,公务卡结算制度开始在全国范围内试行。2012年3月26日,国务院第五次廉政工作会议要求所有中央和地方预算单位在2012年底前全面推行公务卡制度。高校作为政府公共预算支出重要组
Business card is to further deepen the treasury centralized payment system reform in the context of the birth of a new management tool. Business card settlement reduced cash payments and strengthened the monitoring and management of budget execution, which not only facilitated the use of budget by the budgetary unit but also enhanced the transparency of payment. On July 12, 2007, the Ministry of Finance promulgated the Interim Measures for the Administration of Public Service Cards by the Central Budget Unit, and the official card settlement system began to be piloted nationwide. On March 26, 2012, the Fifth State Council Working Conference on Clean Livelihood requires that all central and local budget units fully implement the business card system by the end of 2012. Colleges and universities as an important group of government public budget expenditures