CAJ | 학술논문

自常州市推行公务卡结算制度改革以来，各预算单位在规范财务管理、减少现金支付结算、提高公务支出透明度等方面取得了显著成效，同时也暴露出一些问题。文章简要分析了推进公务卡结算制度改革的意义、实施成效及存在的问题，提出了进一步深化公务卡结算制度改革的对策建议。
자상주시추행공무잡결산제도개혁이래，각예산단위재규범재무관리、감소현금지부결산、제고공무지출투명도등방면취득료현저성효，동시야폭로출일사문제。문장간요분석료추진공무잡결산제도개혁적의의、실시성효급존재적문제，제출료진일보심화공무잡결산제도개혁적대책건의。
Since Changzhou put civil service card settlement system reform into practice,each budget unit has achieved remarkable success in standardizing financial management,reducing cash settlement and improving transparency of public expenditure,while problems have begun to reveal themselves.This paper briefly analyzed the effects and problems of implementing civil service card settlement system reform and proposed countermeasures about further deepening the reform.