我国公务卡结算改革自推行以来,在规范公务支出,减少现金使用等方面取得一定成效。但是,随着改革覆盖面的不断扩大和改革的继续深入,预算单位在使用公务卡过程中出现了一些问题。为确保公务卡改革顺利推进,需要对实行公务卡结算中存在的风险点进行分析并加以重点防控。 Since the implementation of the reform of public service card settlement in our country, some achievements have been made in standardizing civil service expenditure and reducing cash usage. However, with the continuous expansion of reform coverage and the deepening of the reform, some problems have arisen in the use of official cards by budgetary units. In order to ensure the smooth progress of the public service card reform, it is necessary to analyze and give priority to prevention and control of the risk points existing in the implementation of business card settlement.