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为了从源头防止腐败,不断提升公务支出的透明,国家推出了预算单位执行公务卡结算制度。公务卡的实行不仅加强了财政资金的监管,而且也深化了国库集中支付体系的改革。但是由于公务卡的“实现透明消费”与公务消费的透明不是一个概念,而且公务卡制度对于预算外资金的约束依然乏力,所以仅凭一张公务卡要达到杜绝腐败的目的显然不太符合实际。要真正有效实行公务卡制度,还需采取种种措施修补漏洞。对我们目前的现实情况而言,改进公务卡的内部控制任重而道远。
In order to prevent corruption from the source and improve the transparency of official spending, the State introduced the budget unit to implement the official card settlement system. The implementation of business cards not only strengthened the supervision of financial funds, but also deepened the reform of centralized treasury payment system. However, due to the fact that the “transparent consumption” of business cards and the transparency of business consumption are not a concept, and the constraint on business card systems for extrabudgetary funds is still weak, it is obviously not too much for just one business card to achieve the goal of ending corruption Realistic. To truly and effectively implement the business card system, we must take various measures to fix the loopholes. For our current reality, improving the internal control of business cards has a long way to go.