A Research Of The Improvement For Civil Government Credit Card Institution

China’s government credit card institution was produced from2007, government credit card is issued for Chinese government’s fiscal budget departments, as a carrier of financial payments in daily official business activities.In its essence, the government credit card combines the flexibility as bank card and the timeliness for fiscal supervision, can be referred to as "bank credit extension, personal card payment, reimbursement of fiscal budget departments, the implementation of monitoring". China’s traditional Public expenditure is proceed by cash payment, but it is difficult to supervise and lack of transparency. Because of those shortcomings,it easily leads to making up the number of amount of the invoices, false invoices, falsely issuing invoices and other phenomena, and thereby it leads to corruption, which is one of the urgent problems in public administration domain of our country ("three official consumption"). Therefore, the government credit card is regarded as a replacement for traditional cash settlement, and a modern financial settlement for government budget departments,which with the greatest advantages of facility and convenience, and can also make the official consumption behavior, well documented and traceable, finally to curb the cash payment in which various kinds of corruption happens and reduce administrative costs.This paper uses case analysis, comparation analysis, literature review and qualitative analysis as tools to do the research civil government credit card institution.And in order to proceed,the public choice theory, the principal-agent theory and the treasury centralized payment system theory are all considered during the writing of this paper.Based on a comprehensive understanding of the reformation of China’s government credit card system, and comparison with foreign government credit card institution, this paper proceed a further research of China’s government credit card institution’s main substance. Pointing out the existing problems of government credit card institution in China, and giving feasible suggestions to perfect the system is this paper’s ultimate purpose. Through those effort we hope to make so-me positive effections to China’s government credit card management and reformation.