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公务卡是一种信用卡,被应用于公务活动的结算和支付当中,在时代不断进步的背景下,公务卡成为新型财务管理工具之一,被广泛应用于高校当中。公务卡的有效应用,对高校财务管理产生了一定程度的影响,包括对传统报销模式的转变和提升了高校预算管理监督能力等,由此可见,高校全面应用公务卡具有重要意义。但是,现阶段我国部分高校公务卡使用管理中还存在缺陷,在这种情况下,积极采取有效措施加大高校财务管理风险防范能力势在必行。
Business card is a kind of credit card, which is used in the settlement and payment of official activities. Under the background of advancing times, official card becomes one of the new financial management tools and is widely used in colleges and universities. The effective application of business cards has a certain degree of impact on the financial management of colleges and universities, including the transformation of the traditional reimbursement model and the improvement of university budget management and supervision capabilities. Thus, the full application of business cards in colleges and universities is of great significance. However, there are still some shortcomings in the use and management of business cards in some colleges and universities in our country at this stage. Under these circumstances, it is imperative to adopt effective measures to increase the risk prevention ability of financial management in colleges and universities.