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随着新《工会会计制度》的执行,工会预算作为一项重要的工作,得到各级工会的重视。工会预算是经一定程序核定的工会经费年度收支计划,是收好、管好、用好工会经费的重要手段,是工会财务管理的重要内容。笔者主要结合预算编制的一些特点和工会预算的编制原则谈谈对新《工会预算管理办法》的一些认识。一、预算编制的全面性特点根据新《工会预算管理办法》的要求,预算一般分为五级管理即:全国总工会、省级工会、市级工会、县级工会、基层工会。并实行下管一
With the implementation of the new “trade union accounting system,” the union budget has been given the priority attached by trade unions at all levels as an important task. The union budget is an annual revenue and expenditure plan approved by certain procedures and is an important means of collecting, managing and using the funds of trade unions. It is an important part of the financial management of trade unions. The author mainly talks about some features of budgeting and the compilation principles of the union budget, and talks about some understanding of the new “Measures for the Management of Labor Union Budgets.” I. Comprehensive Characteristics of Budgeting According to the requirements of the “Measures for the Management of Budget of Trade Unions”, the budget is generally divided into five levels of management: the All-China Federation of Trade Unions, the provincial-level trade unions, the municipal-level trade unions, the county-level unions and the grassroots trade unions. And the implementation of a tube