CAJ | 학술논문

从2007年开始,财政部、中国人民银行陆续推进加强和规范公务支出管理,建立公务卡强制结算目录,严格规定预算单位公务支出中必须使用公务卡结算的项目,公务卡的推广应用有效地抑制了利用现金进行的违法犯罪活动,在源头上对预防腐败起到了积极的作用.本文就对公务卡的应用在预防腐败中发挥的积极作用进行了探讨.
종2007년개시,재정부、중국인민은행륙속추진가강화규범공무지출관리,건립공무잡강제결산목록,엄격규정예산단위공무지출중필수사용공무잡결산적항목,공무잡적추엄응용유효지억제료이용현금진행적위법범죄활동,재원두상대예방부패기도료적겁적작용.본문취대공무잡적응용재예방부패중발휘적적겁작용진행료탐토.
Since 2007, the Ministry of Finance and the People's Bank of China began to strengthen and regulate public expenditure management, establish business card to enforce settlement directory, strict the items that must on use business card in budget unit expenditure of public service. The popularization and application of business card can effectively restrain the illegal and criminal activities by using cash, and has played a positive role in preventing corruption from the source. This paper discusses the positive role played by business card in the prevention of corruption.