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为调动拨款和用款的双方管好工会结余资金的积极性,提高其创收水平和资金使用的效益,更好地发挥工会财务生财、聚财和为广大职工服务的作用,有必要实行工会资金“拨改贷”管理。使资金从无偿使用过渡到有偿使用。这不仅是工会财务改革的迫切需要,也是工会适应商品经济发展、兴办实业、正确运用经济手段管理工会资金的重要措施。它有利于进一步加强资金管理与核算,加速资金周转,提高效益,增强工会事业竞争能力,使工会更好地为广大职工群众办好事、办实事。实行工会资金“拨改贷”,掌握贷款原则应是坚持向效益好的工会企事业投资;凡无还款能力的项目
In order to mobilize the enthusiasm of both the appropriation and the appropriation funds to manage the balance of union funds, raise the level of their income-generating incomes and the efficiency of the use of funds, and give full play to the role of trade unions in making financial means of collecting wealth and serving the broad masses of workers, it is necessary to implement the principle of “ Dial change loans ”management. Make the transition from unpaid use to paid use. This is not only an urgent need for the financial reform of trade unions, but also an important measure for trade unions to adapt to the development of commodity economy, set up industries, and properly use economic means to manage the funds of trade unions. It is conducive to further strengthening capital management and accounting, speeding up the flow of funds, improving efficiency and enhancing the competitiveness of trade unions so that trade unions can better handle good things and do practical work for the masses of workers and staff. Implementation of trade union funds “to change loans”, grasp the principle of loans should be to benefit the good trade unions enterprises and institutions; Where no ability to repay the project