论文部分内容阅读
当前基层工会财务工作中存在的主要问题是:工会经费欠缴漏缴现象比较严重;工会经费使用超范围、超标准开支的多,发钱物的多,开展活动少,特别是年终突击花钱现象较普遍;财务管理混乱,计划性不强,预算管理和执行财务制度不严,财务机构不健全,帐务处理不够规范化。针对以上问题,笔者提出几点解决的办法: 第一、切实加强领导,强化基层工会财务的计划管理。各级工会特别是基层工会领导要把财务工作作为一项重要基础工作抓紧抓好。基层工会应根据单位年度安排的工作计划,编制好年度经费收支预算。在执行中要维护预算的严肃性,不得随意增加新的支出项目和突破预算支出指标,使工会经费更好地发挥其
The main problems existing in the financial work of the grassroots trade unions at present are: the seriousness of the unpaid and missed payment of funds by trade unions; the excessive use of funds by unions, over-spending on expenditures, The phenomenon is more common; financial management chaos, planning is not strong, the budget management and implementation of the financial system lax, financial institutions is not perfect, accounting is not standardized enough. In view of the above problems, the author put forward several solutions: First, strengthen leadership and strengthen the financial management of grass-roots trade unions. The trade unions at various levels, especially the leaders of trade unions at the grassroots level, must pay close attention to financial work as an important basic work. The grass-roots trade unions should prepare their budgets for annual expenditures according to the work plan arranged by the unit annually. In the course of implementation, we must uphold the seriousness of the budget and refrain from arbitrarily adding new expenditures and breaking budget expenditures so as to give better play to the funds of the unions