摘要
2008年财政部大力推行的中央预算单位公务卡改革工作预示着无现金结算方式即将到来。针对当前现金结算存在的诸多弊端,已经有一些高校开始尝试采用POS刷卡结算代替现金结算的新型财务报销模式。本文从外部环境和内部建设两方面对高校实现银行POS卡和网上结算的可行性进行了分析和论证,指出高校实现无现金结算的优势所在,详细阐述了POS卡和网上银行结算这两种结算模式的操作流程以及实施无现金结算的具体建议和措施。
In 2008, the national financial ministry put great effort on reform of public service card within central budget units, it indicates the arrival of non-cash balance. According to the defects of current cash-balance approach, some colleges and universities attempt to employ a new approach of card based balance instead of cash based balance. This paper analyzes the feasibility of realization of POS card balance and online bank balance in aspects of exterior environment and internal construction. It points out the advantage of non-cash balance, illustrates the process of the two kinds of POS card and online bank balance in details, and also gives suggestions of implementation of non-cash balance.
出处
《财务与金融》
北大核心
2010年第2期46-51,共6页
Accounting and Finance
基金
重庆市科技攻关计划项目高校
无现金结算
POS卡
网上银行(CSTC2008AC9150)
关键词
高校
无现金结算
POS卡
网上银行
Colleges Universities
Non-cash Balance
POS Card
Online Banking
