地方本科院校公务卡结算过程中的问题剖析与对策

doi:10.16039/j.cnki.cn22-1249.2019.10.019

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摘要

公务卡结算制度是实现公开透明的公务消费、预防和控制腐败、构建现代财政预算制度的重要举措，但以地方本科院校为载体的公务卡结算制度的研究报道比较少。通过结合供职的新建地方本科院校实行公务卡结算的经验与实际情况，采用比较研究法分析传统知名高校和同类兄弟院校执行情况，探索产生不利因素的原因并进行了问题剖析，有针对性地提出推进执行公务卡制度的对策，进而完善了地方本科院校的公务卡结算制度。

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	王丽娜
	张传武
	胡朝霞
	曹灯明

关键词: 地方本科院校公务卡结算问题剖析对策

Abstract:

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.

Key words: local universities official card settlement problem analysis countermeasure

出版日期: 2019-10-25 发布日期: 2019-10-25 整期出版日期: 2019-10-25

F812.2

引用本文:

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.

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https://xuebao.jlict.edu.cn/CN/10.16039/j.cnki.cn22-1249.2019.10.019 或 https://xuebao.jlict.edu.cn/CN/Y2019/V36/I10/70

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