论文部分内容阅读
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信用卡,消费的资金范围主要包括差旅费、会议费、招待费和5万元人民币以下的零星购买支出等费用。公务卡具有一般信用卡、透支卡的属性,同时又具有财政财务管理的特性,是一种新型的财政财务管理工具和手段。推行公务卡制度,有利于进一步提高财政财务管理透明度;有利于从源头防治腐败和减少违法违规行为;有利于提升单位财务管理水平;有利于减少现金流通,完善我国社会主义市场经济。
Business card refers to the credit card held by the staff of the financial budget unit and mainly used for routine business expenses and financial reimbursement business. The scope of funds mainly includes travel expense, conference fee, hospitality fee and sporadic purchase expenses of less than 50,000 yuan And other costs. Business card with a general credit card, overdraft card attributes, but also has the characteristics of financial and financial management, is a new type of financial and financial management tools and tools. The implementation of the business card system is conducive to further improving the transparency of financial and financial management; is conducive to prevention and control of corruption from the source and reducing illegal acts; is conducive to improving the unit’s financial management; is conducive to reducing cash flow and improving our socialist market economy.