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随着社会主义市场经济体制的不断深入改革,为了使行政事业单位适应新环境,国家对于行政事业单位的财务管理提出了更高的要求。行政事业单位是国家财务管理的重点单位,在其内部禁止随意支配资产,提倡节约,杜绝浪费,因此目前国家在行政事业单位中大力推行公务卡结算制度。由于行政事业单位的工作特殊性,在其内部推行公务卡结算制度,既是提高了行政事业单位的财务管理水平,也是加强了国家对行政事业单位资金的规范管理,减少其内部浪费,规范了公务消费行为。
With the continuous deepening reform of the socialist market economic system, in order to adapt the administrative institutions to the new environment, the state has set higher demands on the financial management of administrative institutions. Administrative units are the key units of state financial management. They are prohibited from arbitrarily disposing of assets in their internal departments to promote economy and eliminate waste. Therefore, at present, the state vigorously promotes the settlement of public service cards in administrative units. Due to the particularity of the work of administrative units, the implementation of the official business card settlement system in their internal affairs has not only enhanced the financial management level of administrative institutions, but also strengthened the state’s standardized management over the funds of administrative institutions, reducing their internal waste and standardizing official duties consuming behavior.