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工会内部“下审一级”是指为充分发挥工会内部审计监督的职能作用,上级工会对下级工会实行下管一级、下审一级的审计监督分级责任制。县市级总工会“下审一级”的主要对象是管理经费的县市级产业工会、镇乡(街道)工会和直属基层工会。从目前工会经费审查工作现状看,县市级总工会“下审一级”工作力度亟待加强。
The “internal audit” refers to the functions of the internal audit supervision of the trade unions. The higher trade unions carry out the responsibility system for lower levels of auditing and supervision at lower levels and the lower levels of auditing and supervision. The main targets of the county-level labor unions and the “lower-level trial level” are the county-level industrial unions, the township (street) unions that manage funds and the directly-affiliated grass-roots labor unions. Judging from the current status of union funds examination work, the efforts of the general federations at the county and city levels and the level of trial at the lower levels need to be strengthened urgently.