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一、引言从2007年开始在中央预算单位试行公务卡制度,到2010年全国已建立相对比较完善的公务卡制度。事业单位作为预算单位的组成部分,推行公务卡结算方式是提高公务开支透明度、深化国库统一支付制度改革的需要。公务卡制度的建立使财政资金管理规范化,同时让国库统一支付制度更加完善,推行公务卡结算方式使预算单位用款更便捷,提高了工作效率和财务管理水平,加强了财政动态的监控,有效的解决了传统结算方式中支付信息不公开的弊端。
I. INTRODUCTION Since 2007, the government-run business card system has been piloted in the central budget unit. By 2010, the country has established a relatively complete business card system. As an integral part of the budgetary unit, the implementation of public-service-card settlement methods is to increase the transparency of public service expenditure and deepen the reform of the unified treasury payment system. The establishment of the business card system standardized the management of fiscal funds and improved the unified treasury payment system. The implementation of the official card settlement method made it more convenient for budget units to use funds, improved the work efficiency and financial management level, strengthened the monitoring of financial dynamics and effective The solution to the traditional settlement of the payment information is not open to public malpractice.