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行政事业单位实行公务卡结算可以提高预算单位的财务管理水平、监控财务支出等,但是实施过程中也存在一定的问题。本文将公务卡结算中存在的问题作为研究重点,通过对其产生问题的原因进行深入研究,提出优化公务卡结算制度的建议,来达到完善预算执行的管理和监督机制,创造廉洁高效的行政体系的目的。
The implementation of business card settlement by administrative units can improve the financial management level of budget units and monitor financial expenditures, but there are also some problems in the implementation process. In this paper, the problems existing in the settlement of official business cards are taken as the research focus. Through the further research on the causes of the problems, this paper puts forward some suggestions to optimize the settlement system of business cards to improve the management and supervision mechanism of budget execution and create a clean and efficient administrative system the goal of.