| Using government credit card in the army started from 2012,and it is now popularizing over the whole army,having remarkable effect in improving utilization efficiency of military funds and enhancing the transparency of financial information.Mainly by changing the existing settlement method,reducing cash withdrawal in official expenses,and achieving dynamic supervision over government credit card with the help of the treasury system and the agent bank,the utilization,management and implementation of government credit card in the army regulates the use of military funds,promotes military financial management,and thus provides guarantee for forging "Sunny Finance" and "Clean Army".Beginning with the origin and development process of government credit card in the army and combining with special realities of the force,the thesis comprehensively and systematically analyzes problems existed in all budget units' use and promotion process of government credit card using a descriptive approach,further deeply analyzes its causes and then put forward reasonable and scientific advices.First of all,the thesis introduces the basic content and related theories of government credit card,consisting of its concept,practical limits,settlement methods and basic principles,and carefully organizes the theory of finance and treasury management and also the principal-agent theory.Secondly,it analyzes problems existed in the use and promotion process of government credit card by budget units,financial institutions and state departments,and offers great insights into its causes.Finally,to resolve the existing problems,the thesis put forward reasonable and scientific advices combining with special realities of the force,including perfecting relevant laws and regulations,enhancing scientific budgeting planning,and promoting the management mechanism and service level of the agent bank,in order to playing a positive role in the utilization,management and implementation of government credit card in the army. |
PDF Full Text Request