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工会经费预算是经一定程序核定的工会经费年度收支计划。工会经费预算管理是收好、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。近几年来,工会经费通过税务代收后,基层单位工会经费逐年增加,为工运事业发展提供了强有力的保障。但在工作实践中,笔者发现工会经费在预算编制、预算审批、预算执行、决算与评价等环节都存在一些问题。从基层工会预算业务的现状看,加强基层工会经费预算管理
The union budget is an annual revenue and expenditure plan approved by certain procedures. The budgetary management of trade union funds is an important means of collecting, managing and making good use of trade union funds. It is an important part of the financial management of trade unions. In recent years, after the union funds have been collected through tax collection, the funds for trade unions in the grassroots units have been increasing year by year, providing a strong guarantee for the development of the workers’ movement undertaking. However, in practice, I found that there are some problems in the process of budget preparation, budget approval, budget execution, final accounts and evaluation. From the status quo of budgetary work of grassroots unions, the budgetary management of grassroots unions should be strengthened