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2013年3月,国务院召开新一届政府第一次廉政工作会议,李克强总理在会上提出明确要求,继续推进国库集中收付制度改革和公务卡制度改革。如何推进公务卡制度改革,并将其贯穿于财务管理全过程,充分彰显公务卡改革的积极作用,不断规范公务消费行为,已成为当前预算管理研究的重要课题。一、推进公务卡制度改革的重要意义公务卡,是指财政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贷记卡,是
In March 2013, the State Council held a new session of the government’s first clean government meeting. Premier Li Keqiang made a clear request at the meeting to continue to push forward the reform of treasury centralized payment and receipt system and the reform of public service card system. How to promote the reform of business card system and to carry it out throughout the whole process of financial management so as to fully demonstrate the active role of public service card reform and to constantly regulate the behavior of business consumption has become an important issue in the current budget management research. First, to promote the significance of the reform of business card system Business cards, refers to the staff of the financial budget unit holds, mainly for daily business expenses and financial claims business credit card is