| 摘要: |
| 文章介绍了科研事业单位公车加油卡管理的现状,并指出大多单位存在的问题：加油卡管理制度不健全、用车管理不规范、日常监督检查不到位等等。文章还提出了完善加油卡监督水平相应的对策：首先,要加强加油卡内控管理制度建设；其次,要加强单位用车管理；最后,要强化加油卡审计监督检查。 |
| 关键词: 加油卡 油量管理 出车台账 油卡审计监督 加油卡内控建设 |
| DOI： |
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| 基金项目:中央级公益性科研院所农业行业管理基本业务经费专项资金资助项目“2019年农业行业管理基本业务经费”(项目编号：21301120004)。 |
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| Reflections on the oil card audit under the new situation |
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Pu Shuhe, Luo Zhiqiang, Zen Peng, Huang Zhong
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Chinese Academy of Tropical Agricultural Sciences CATAS,Haikou,Hainan,571101
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| Abstract: |
| The audit supervision mechanism to gas card for official vehicles was introduced. The problems were pointed out because of the inadequate management system to gas card, the nonstandard car management, and the inadequate daily supervision and inspection. The corresponding countermeasures to improve the level in the fuel card supervision were put forward: Fuel card internal control management system should be perfected in the first place, the official vehicles management should be strengthened secondly, the audit supervision and inspection should be improved at the last. |
| Key words: The Gas Card for Official Vehicles The Vehicle Management The Car Parameter The Audit Supervision of Official Vehicles The Fuel Card Internal Control Construction. |