本文選題：公務(wù)卡 + 公務(wù)卡制度��； 參考：《大連海事大學(xué)》2014年碩士論文

【摘要】：我國(guó)的公務(wù)卡制度產(chǎn)生于2007年,公務(wù)卡是面向我國(guó)財(cái)政預(yù)算單位發(fā)放的,在日常公務(wù)活動(dòng)中進(jìn)行財(cái)務(wù)支付的一種載體。究其本質(zhì)而言,公務(wù)卡兼具了銀行卡的靈活性和財(cái)政管理的及時(shí)性,可以稱之為“銀行授信額度,個(gè)人持卡支付,單位報(bào)銷還款,財(cái)政實(shí)施監(jiān)控”。我國(guó)傳統(tǒng)的公務(wù)支出采用現(xiàn)金支付,現(xiàn)金支付存在管理監(jiān)督難、透明度差等缺點(diǎn),容易導(dǎo)致在財(cái)務(wù)報(bào)銷環(huán)節(jié)上發(fā)生湊票報(bào)銷、假發(fā)票、虛開發(fā)票等現(xiàn)象,從而滋生腐敗,這也是當(dāng)前我國(guó)公共行政領(lǐng)域亟待解決的問題之一(“三公”消費(fèi))。因此,公務(wù)卡作為一種代替?zhèn)鹘y(tǒng)現(xiàn)金結(jié)算方式的現(xiàn)代化政府預(yù)算單位經(jīng)費(fèi)支付結(jié)算工具,具有輕易便捷的最大優(yōu)點(diǎn),又可以讓公務(wù)消費(fèi)行為有據(jù)可查、有跡可尋,最終起到遏止現(xiàn)金支付方式所導(dǎo)致的各種腐敗和降低行政運(yùn)行成本的雙重目的。 本文擬運(yùn)用案例分析、比較分析、文獻(xiàn)查閱和定性分析等方法,結(jié)合公共選擇理論、委托代理理論和國(guó)庫(kù)集中支付制度等理論知識(shí),在全面了解我國(guó)公務(wù)卡制度改革試點(diǎn)基礎(chǔ)上,深入分析我國(guó)公務(wù)卡制度主要內(nèi)容,比較借鑒國(guó)外公務(wù)卡制度,指出我國(guó)公務(wù)卡制度存在的問題,并最終提出完善公務(wù)卡制度的可行性建議。希望對(duì)推進(jìn)我國(guó)公務(wù)卡管理制度改革產(chǎn)生積極的推動(dòng)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.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.2

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本文編號(hào)：2089956