The implementation of the budget units of business card settlement system

[Abstract] Along with Economic Development and fiscal reform, the budget unit business card settlement system, the implementation of the inevitable. This paper describes the implementation of the budget units in the business card settlement system of the far-reaching, with business card in the practice issues involved in on the existence of public service needs improvement card system made the necessary analysis of the problem and put forward a sound budget unit business card settlement proposal.

[Keywords:] business card; settlement system; of

For a long time, there are a lot extracted a number of budget units and the use of cash phenomenon, not only to the budget of the financial management and the use of the public service has brought great inconvenience, and cash less transparent and difficult to control, likely to cause cash to use non-standard and even corruption. treasury centralized payment reform, the increasing use of financial funds to pay norms, but the cash settlement, use is still a lack of effective monitoring.

January 30, 2008, the Central Commission for Discipline Inspection, the Ministry of Finance, the People's Bank of China jointly held a national pilot reform of public service television and telephone conference card, business card as a fiscal reform in 2008 highlights the work of the official on the agenda. At the same time, "<the State Council on the preparation of 2008 the central budget and local budgets notified>> that it will "accelerate the implementation of the pilot business card." Second Plenary Session of the Central Discipline Inspection Commission, also stressed the seventeenth, to "the central and provincial budget units in the implementation of business card system", which aims to , is to create business card settlement system, and improve treasury management, controlling corruption from the source phenomenon. business card settlement system has received attention, because the business card as a modern payment and settlement tool, both to improve fiscal and financial transparency, promote Control of corruption from the source, or to strengthen the financial management of budget units to promote the Development of the national bank card industry, are of great significance.


First, an overview of business card

Business Card is the official statement of expenditure of administrative units of the bank cards are used. Business card reform is the extension of the national treasury centralized payment reform is to enhance the management of a centralized treasury payment of a supplementary means of payment is about to authorize the original zero-balance accounts from the unit cash card business to be paid through the public.

Business card is held by the budget unit staff, mainly for the daily business of public expenditure and financial reimbursement of the credit card. Business card not only has the regular credit card that has the common property consumption, but also has the fiscal and financial management properties, is the fiscal and financial management practices and a combination of bank card settlement means a new management tools and instruments.


Second, the business card settlement system, the significance of the implementation of

Business card settlement system is based on the treasury single account system, the bank card payment as the carrier of modern financial management system is achieved through the bank card and consumer finance and transparent public financial management, a new product and system innovation, the implementation of business card billing the significance of the system lies in the following three aspects.

(A) of the Government and the financial sector, fiscal and financial management help to improve the transparency of
Official launch of the card will help strengthen public expenditure management processes and data, strengthen the financial funds to pay for use of the whole process of monitoring, the use of funds to improve the safety and regulatory; increase the transparency of budget execution information to improve the integrity of the budget revenue and expenditure information , accuracy and timeliness, in order to provide reliable financial information on operation and management parameters. This is from the source to prevent corruption and reduce illegal activities in an important measure.

(B) for the card unit (budget unit), it will help improve financial management unit
Public spending by cards, bank cards through the daily expenses of management control and business costs, comprehensive monitoring of the process, plug the loopholes. At the same time, can strengthen the financial management, reducing the private Norwegian public funds, corruption phenomenon, greatly simplified the financial process with the card unit, eliminating cash advances, checks issued by the tedious steps to improve financial management with the card unit efficiency.

(C) For each card issuing institutions, help to promote the Development of bank card industry
The introduction of business card to meet the official expenses of the market demand, improved varieties and functions of bank cards, expanding the bank card payment space, close the card-issuing institutions and government departments and the positive interaction between public institutions for card issuers to provide more expand opportunities for other related financial services.


Third, promotion and business card business card in the fight against corruption, the problems and deficiencies

(A) promote the use of business card settlement problems
1. The budget unit personnel on official business card reforms lack of knowledge. Our traditional "paid their dues, hand delivery" deep-rooted concept of consumption. In China thousands of years of Economic life, money is a common stock transaction model is widely identity, this traditional concept of consumption and method of payment exist in people's deep-rooted ideology. to promote business card consumption, businesses due to the payment of a fee, to consider the Economic benefits from the hope that the implementation of cash transactions, and consumer were not used in this way, so subconsciously or unconsciously, to the resistance, to a certain extent, affected the business card of the advance.

2. Business card with the card environment is not ideal. (1) laying the point of POS machines is limited, some businesses have POS machines in addition, most businesses do not POS, POS machine that is running the point, face is not enough, the public service In many places in public service activities can not be credit card, only cash advance personal first, and then be reimbursed to the bank out. For example, to the townships, towns, streets, travel in remote and underdeveloped areas, must be prepared in advance in cash. (2 ) China's banking card industry in recent years before they get large-scale Development, people's understanding of the bank card and a process, not accustomed to using bank cards in the consumer or commodity trading activities. (3) promote the use of bank cards, security and the fine aspects of dispute resolution does not reach the level of advanced countries, but also contribute largely to the conflict in the banking card, wait and see mood.

(B) of the business card in the fight against corruption shortcomings
1. Business card is still not fundamentally avoid corruption. From official card of the implementation process and the purpose of consumption, the business card is easy consumption occurred in the past to address hash votes reimbursement, false claims of corruption such as the invoice value, an increase of official the transparency of spending, to some extent inhibited the incidence of corruption. But it is after all only a technical means, there are still some fLaws: (1) to implement business card consumption, may still remain a false expenditures. some people can still After coordination with suppliers, played inconsistent with the consumption of small ticket and invoice. (2) public consumption kickbacks problems will remain, business card spending reaches a certain amount, some people can still get a certain percentage of businesses to provide cash return. As a business card, can not fundamentally solve the problem of corruption, only from the foundation introduce relevant measures to curb corruption, to effectively suppress the occurrence of such problems.

2. Business card does not solve the daily expenses that exist in wastage. There is a waste because the public are free to withdraw charges. Business card just cash cards into consumer spending, with the card unit can still purchase and hospitality expenditure suppliers to reach private agreements, resulting in waste. At the same time do not use the popularity of POS machines, may contribute to some standard of consumption in the official reception to super, or even justifiably be wasteful, would encourage "high" consumption. Therefore, business expenses, hospitality, office expenses and the effective control of business card can not be achieved through waste problem must start from the root, can be resolved.

3. Business card is to oversee the budget, the main expenditure, extrabudgetary funds are difficult to control. In accordance with the present, China's financial system, the Government Finance in addition to the budget section, there are non-tax revenue. This is part of the extrabudgetary income is defined in the tax other than the government revenue, including administrative fees, government funds, confiscated income, land transfer and so on. extrabudgetary income areas like the "Mad Money", the regulatory vacancies difficult to control. the existence of a large number of extra-budgetary funds, so that the soil and Corruption not simply eradicated. Therefore, to accelerate the reform of public spending, if not strengthen the management of extrabudgetary funds, in curbing the abuse of public funds and corruption, the official card of the role is very limited.


Fourth, to promote business card settlement system of the suggestions and ideas

To comprehensively promote the business card settlement reforms to improve efficiency in the use of financial resources, and enhance the financial macro-control capacity, and promote the budget units to strengthen financial management, strengthening financial supervision, standardize the budget implementation, is available from the following aspects steadily.

(A) of the common understanding, the relevant departments should make concerted efforts to promote reform of official business card settlement
Business card in China is an innovative mode of public service pay is in the public service expenditure in the first round with a small non-cash payment instruments and reduce the use of cash, bank card payment system using the progressive realization of the full payment of the official micro-monitoring and easy strengthening fiscal and financial management. So the financial sector, the People's Bank, the budget unit, the card issuing banks must unify their thinking, enhance understanding, actively cooperate to form a multi-sectoral division of labor, efficient operation of the coordination mechanism to resolve the Civil service to implement the new conditions encountered in the work and new problems to ensure smooth business card to promote settlement.

(B) strengthening advocacy, treasury management system to create a good business card settlement reform and the implementation of a combination of public opinion environment
To fully and effectively using various media, to take various forms extensively on official business cards and promotional efforts to eliminate traditional cash transactions and the impact of payment. Cardholder's card to strengthen safety education, especially of the extensive publicity budget units to mobilize and guide the implementation of public service business card as soon as possible to grasp the purpose, meaning, operation rules and possible trade risks and enhance the implementation of Civil servants working on the business card of perceptual knowledge, improve people's ability to operate with the card for the promotion of business card to create a favorable external environment.

Links to Research Papers Download http://www.hi138.com (c) improve the CUP network, expanding the use of business card
1. May be considered by the Ministry of Finance, the People's Bank and the Commercial Bank, in consultation CUP Corporation and other departments, the introduction of appropriate incentive policies, Research on fiscal and taxation policy to support merchants, business card sentinel on the admissibility of appropriate business subsidies or tax incentives to encourage the layout of POS machines to improve the business card of the enthusiasm and increase focus on areas of public expenditure coverage .2 merchants. the financial departments and budget units in selected public expenditures (including government procurement) fixed-point unit should have the necessary conditions for acceptance as a business card, urging businesses to increase the effective POS machine running efforts to enhance the budget units and the cardholder's credit card consciousness .3. In the business card promotion process, for public servants is not yet reflected in official acceptance merchant card or service has been poor, the People's Bank and the financial sector should work together with, to take measures to actively guide business accept credit card, and improve service.

(D) to amend the budget Law, to establish a comprehensive budget reporting system, budget control system, and budget hearings
Improve the people's congress system, and strengthen the budget review and oversight; strengthen the management of extrabudgetary funds, or even abolish the existence of a large number of extra-budgetary revenue, and enhance the integrity of the budget to improve the effectiveness of supervision. At the same time, promote the reform of public spending to address the Civil Service leading cadres or the problem of excessive discretion to increase the transparency of public financial expenditure budget; on consumer-corruption official to take a "zero tolerance" principle. the only way to fundamentally eliminate and reduce public spending in the incidence of corruption.

(E) to strengthen the basis of official card application system construction
Establish and improve business card supporting systems related to the reform, with implementation of the reform process of rules and norms, with the institutional constraints of the official unit of consumer behavior, using the system control agent bank's business service behavior, so that funds in the treasury single account system in operation, so that business process within the framework of the system operation. Administrative Law on the lack of public oversight and restraint mechanisms consumption, but also the lack of discipline and punishment of illegal behavior and corrective mechanisms, these constraints lead to the cardholder is the lack of a major disciplinary reasons.

(Vi) strengthening of national staff (holders) of the ideological and moral education
Building a clean government and fighting corruption are two lines of defense, one ideological and moral lines; Second, disciplinary rules and legal defense. The moral is the first line of defense, the basic line of defense is to prevent and control the source of corruption effective way. through the ideological and moral education to public servants demanding standards of national staff, serving the people wholeheartedly, and to the cardholder fully aware of the immoral and disgraceful corruption, reducing corruption and waste, and resist corruption. Meanwhile, the state ideological and moral education of staff to a problem not only come in handy when the "fire extinguisher", but a regular, systematic project.

In short, the official card is to regulate an effective tool for cash management, not only help strengthen the full control of official expenditures, capital expenditures to improve the transparency of financial nature, but also the activities of financial resources to reduce intermediate links, an important means of strengthening the budget constraint, but also to curb corruption in public spending as a powerful tool. but business card is not "universal" card, the hope of corruption lies in the one card alone is obviously unrealistic, because for a huge project, the unilateral moves would make it alone and isolated. strive to improve the crack and the implementation of effective institution building, coupled with high technical support, I believe: the force to surround and annihilate many constraints, the corruption will certainly be checked.


[Main references]
[1] Huang Jiang United. On the introduction of square business card settlement Thoughts and Suggestions [J]. Xiamen Special Economic Accounting, 2009 (1).

[2] Qiaoxiang Li, who Xueting. On the business card in the practice of financial management and improvement [J]. Water Resources Development, 2008 (10).

[3] Liu Qi. To achieve business card needs of the financial oversight function of self-monitoring of Civil servants [J]. Modern business, 2008 (11).

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