公务卡作为一种现代意义上具有高透明度、方便快捷、利于携带的符合时代潮流的结算工具和支付手段,有利于财务部门监控公务消费行为的真实性和规范性,对于提高财务资金管理水平,加强财务内部控制具有重大意义。近年来,公务卡制度的实行虽然取得了了一定成效,但执行效率低下、公务卡管理混乱现象等问题也日益突出。那么公务卡在制度方面对财务内部控制有什么功效?当前的公务卡制度上存在什么样的问题?针对这些问题又有什么应对措施呢?本文将一一阐述。 As a settlement instrument and means of payment in line with the trend of the times in the modern sense, the business card is conducive to the financial department to monitor the authenticity and normativeness of the business consumption behavior, and to improve the management level of financial funds, Strengthening financial internal control is of great significance. In recent years, although the implementation of the business card system has achieved some success, the problems of inefficient implementation and disorder management of business cards have become increasingly prominent. So business card in the system of financial internal control what effect? ​​The current business card system, what kind of problems exist? What are the countermeasures for these problems? This article will elaborate.