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近几年,笔者作为工会经审工作人员参与了对一些基层工会经费管理情况的审计工作。总的来说,大多数基层工会建立了比较健全的工会财务管理制度,工会经费的收管用比较规范。但通过审计,也发现了一些基层工会经费收支中常见的问题,现列举数例,希望能引起大家的重视。一、全部职工工资总额问题对多数基层工会来说,工会经费的主要来源是所在单位行政按全部职工工资总额的2%拨缴的经费。而全部职工工资总额作为拨缴的基数直接关系到拨缴经费收入的数额。一些基层工会的拨缴经
In recent years, the author, as the staff member of the trade union trial and trial, has participated in the audit of the management of the funds of some grass-roots trade unions. In general, most grassroots trade unions have established a relatively sound financial management system for trade unions and the collection and administration of trade union funds have been relatively standardized. However, through the audit, some common problems in the expenditure and expenditure of grassroots trade unions have also been found. We will give a few examples in the hope of arousing people’s attention. First, the total wages of all workers For most grass-roots trade unions, the main source of funds for trade unions is the unit administrative staff of 2% of the total wages of the funds allocated. However, the total wage of all employees as the base for payment directly affects the amount of funds appropriated. Some grass-roots trade unions allocation