论文部分内容阅读
行卡作为非现金支付的结算工具,具有减少现金流量、提高支付透明度、便于监控管理等特点,不仅方便持卡人,而且可以成为加强财政财务管理的重要手段。——在预算单位推广使用银行卡,有利于加强财政支出管理。目前预算单位大量使用现金的情况仍较为普遍,造成预算执行透明度较差,难以进行有效监控。实行国库集中收付改革以后,财政资金统一纳入国库单一账户体系运行管理,收入直接缴入国库或财政专户,支出直接支付到收款人
As a settlement instrument for non-cash payment, line cards have the characteristics of reducing cash flow, improving payment transparency and facilitating monitoring and management. They are not only convenient for cardholders, but also become an important means to strengthen financial and financial management. - Promoting the use of bank cards in the budgetary unit will help strengthen the management of fiscal expenditures. At present, the large amount of cash used by budget units is still relatively common, resulting in poor transparency in budget implementation and difficulty in effective monitoring. After the implementation of the treasury centralized payment reform, the fiscal funds are uniformly incorporated into the treasury’s single account system operation and management, and the revenues are directly paid into the treasury or financial special accounts. The expenditures are paid directly to the payee