CAJ | 학술논문

公务卡制度是我国公共财政管理体制改革的一项重要举措，是我国国库集中收付制度改革的重要辅助手段与措施，对于加强公共财政动态监督、监控资金流向、提高财务管理水平有重要意义。但公务卡制度改革在高校推广以来，各种问题也逐步显现。从高校财务收付管理的角度，探讨高校公务卡制度运行中存在的问题，并提出干预措施。
공무잡제도시아국공공재정관리체제개혁적일항중요거조，시아국국고집중수부제도개혁적중요보조수단여조시，대우가강공공재정동태감독、감공자금류향、제고재무관리수평유중요의의。단공무잡제도개혁재고교추엄이래，각충문제야축보현현。종고교재무수부관리적각도，탐토고교공무잡제도운행중존재적문제，병제출간예조시。
Official card system , as an important measure of public financial management system reform in China , is a supplementary means and measures for concentrated collecting and payments of National Treasury reform , and is significant to monitor the capital flow and improve financial management level . However , various problems gradually appear when official card system reform is promoted in universities .In this paper ,from the perspective of financial collecting and payments management in university ,the authors try to study the problems in the operation of the official card system and provide intervention measures .