完善我国公务卡制度的研究

发布时间：2018-07-02 11:23

本文选题：公务卡 + 公务卡制度　；参考：《大连海事大学》2014年硕士论文

【摘要】：我国的公务卡制度产生于2007年,公务卡是面向我国财政预算单位发放的,在日常公务活动中进行财务支付的一种载体。究其本质而言,公务卡兼具了银行卡的灵活性和财政管理的及时性,可以称之为“银行授信额度,个人持卡支付,单位报销还款,财政实施监控”。我国传统的公务支出采用现金支付,现金支付存在管理监督难、透明度差等缺点,容易导致在财务报销环节上发生凑票报销、假发票、虚开发票等现象,从而滋生腐败,这也是当前我国公共行政领域亟待解决的问题之一(“三公”消费)。因此,公务卡作为一种代替传统现金结算方式的现代化政府预算单位经费支付结算工具,具有轻易便捷的最大优点,又可以让公务消费行为有据可查、有迹可寻,最终起到遏止现金支付方式所导致的各种腐败和降低行政运行成本的双重目的。本文拟运用案例分析、比较分析、文献查阅和定性分析等方法,结合公共选择理论、委托代理理论和国库集中支付制度等理论知识,在全面了解我国公务卡制度改革试点基础上,深入分析我国公务卡制度主要内容,比较借鉴国外公务卡制度,指出我国公务卡制度存在的问题,并最终提出完善公务卡制度的可行性建议。希望对推进我国公务卡管理制度改革产生积极的推动作用。
[Abstract]:The public service card system of our country came into being in 2007. The public service card is issued to the financial budget unit of our country, and carries on the financial payment in the daily public affairs activity one kind of carrier. In essence, the official card has the flexibility of bank card and the timeliness of financial management, which can be called as "bank credit line, personal card payment, unit reimbursement, financial implementation monitoring". In our country, cash payment is used in the traditional official expenditure. The cash payment has some shortcomings, such as difficult management and supervision, poor transparency, and so on. It can easily lead to the phenomenon of collecting and reimbursement, false invoice, false invoice and so on in the financial reimbursement link, which leads to corruption. This is also one of the urgent problems in the field of public administration in our country ("three public" consumption). Therefore, as a modern payment and settlement tool for government budget units and funds in place of the traditional cash settlement method, the official card has the greatest advantage of being easy and convenient, and can make official consumption behavior documented and traceable. Finally, it has the dual purpose of curbing all kinds of corruption caused by cash payment and reducing the cost of administrative operation. This paper intends to use the methods of case analysis, comparative analysis, literature reference and qualitative analysis, combined with the theory of public choice, principal-agent theory and treasury centralized payment system. On the basis of a comprehensive understanding of the reform of the public service card system in China, this paper deeply analyzes the main contents of the official card system in our country, compares the foreign official card system, and points out the problems existing in the public service card system of our country. And finally put forward the feasibility of perfecting the system of public service cards. Hope to promote the reform of China's public service card management system to produce a positive role.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.2

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