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国库集中支付视角下,事业单位取消各自的银行账户,所有财政性资金都被纳人财政部门开设的国库单一账户体系管理。公务卡结算替代现金结算,是提高财务透明度、防止贪污腐败的必然选择,也是事业单位顺应国家国库集中支付改革的重要方式。本文分析了事业单位推行公务卡结算的必要性及现实问题,并从国库集中支付的视角指出了事业单位规范公务卡结算的路径。
From the perspective of treasury centralized payment, public institutions cancel their respective bank accounts and all financial funds are managed by a single treasury account system set up by the financial department. The settlement of public service cards instead of cash settlement is an inevitable choice for improving financial transparency and preventing corruption. It is also an important way for public institutions to comply with the state treasury centralized payment reform. This article analyzes the necessity and the practical problems of public service card settlement in public institutions, and points out the path that public institutions regulate the official business card settlement from the perspective of centralized treasury payment.