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工会经费审查监督是《工会法》规定的工会组织内部审计,既有优势,亦有缺陷。工会法规定:“工会应当根据经费独立原则,建立预算、决算和经费审查监督制度。”同时增加了“工会经费的使用应当依法接受国家的监督,”确立了经费独立、国家监督的工会经费管理和监督体制。但实践中有一种看法,认为工会组织自身有经费监督机构,不需要外部审计来监督工会经费,把工会经费独立原则与外部审计监督对
The examination and supervision of trade union funds is the internal audit of the trade union organizations stipulated in the Trade Union Law, which has both advantages and disadvantages. The Trade Union Law stipulates that: “The trade union shall establish a budget and final account review and supervision system in accordance with the principle of independent funding.” “At the same time,” “the use of trade union funds should be subject to the supervision of the state according to law,” "establishing independent funding and state supervision Of the union funds management and supervision system. However, in practice, there is a view that the trade union organizations have their own funds supervision agencies that do not need external auditing to supervise trade union funds, and that the principle of independence of trade union funds and the supervision of external auditors