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工会预算是经过一定程序核定的工会经费年度收支计划,是有计划地筹集和分配资金的重要工具,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。它体现着党、国家和工会工作的方针政策,反映预算年度内工会工作的活动范围、工作重点、工作内容,是工会工作计划的资金反映,也是实现工作计划的财力保证。工会预算管理就是对工会预算的编制、审批、执行、调整所进行的组织、指挥、控制、协调工作。它贯穿于工会预算编制和执行的全过程之中,是工会财务部门的一项经常性的基础工作,在财务管理中发挥着重要的作用。 为加强工会预算管理,强化分配和监督职能,加强宏观调控,保证工会社会职能的履行和工运事业的发展,适应市场经济发展的要求,根据《工会法》、《预算法》、《预算法实施细则》的有关规定,总结多年来工会预算管理的经验,全总颁发《工会预算管理办法》,决定自1999年起开始执行。这个办法强化预算约束的法律保障,明确预算管理的体制、原则,强化预算管理与监督的职权,完善预
The union budget is an annual revenue and expenditure plan approved by certain procedures and is an important tool for raising and allocating funds in a planned way. It is an important means of collecting, managing and using the funds of trade unions well and is an important part of the financial management of trade unions. It reflects the guidelines and policies of the party, the state and the trade unions and reflects the range of activities, work priorities and work content of trade unions during the budget year, as well as the financial support for the work plans of trade unions and the financial guarantee for the realization of work plans. The union budget management is the organization, command, control and coordination of the preparation, examination and approval, implementation and adjustment of the union budget. It runs through the entire process of budget formulation and implementation of the trade union and is a regular basic work of the trade union’s financial department and plays an important role in financial management. In order to strengthen the budgetary management of trade unions, strengthen the functions of distribution and supervision, strengthen macroeconomic regulation and control, ensure the fulfillment of the social functions of trade unions and the development of the labor-transport undertaking, and meet the requirements of the development of market economy, according to the “Trade Union Law,” “Budget Law,” “ Implementation Rules, ”the relevant provisions of the union over the years summed up the experience of budget management, the total awarded the“ union budget management approach ”, decided to start from 1999 onwards. This approach will strengthen the legal protection of budgetary constraints, a clear budget management system, principles, strengthen the budget management and supervision of the powers, improve the