As an innovative capital management tool, the official card settlement plays a vital role in making transparent spending on official business, preventing and controlling corruption, and establishing a modern fiscal budget system. To date, there are few researches on the official card settlement system based on the newly-built local universities. In view of the actual situation in the implementation of official card settlement, the common problems and unique weaknesses of official card settlement of the newly-built local universities with comparison of traditional prestigious universities were raised and analyzed in-depth. Finally, some sound settlement proposals and measures of the official card settlement for the local universities have been put forward with targeting at establishing rational official card settlement system.
王丽娜, 张传武, 胡朝霞, 曹灯明.
地方本科院校公务卡结算过程中的问题剖析与对策
[J]. 吉林化工学院学报, 2019, 36(10): 70-75.
WANG Lina, ZHANG Chuanwu, HU Zhaoxia, CAO Dengming.
Problem Analysis and Countermeasure Research on Official Card Settlement of Local Universities
. Journal of Jilin Institute of Chemical Technology, 2019, 36(10): 70-75.