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工会预算是经一定程序核定的工会经费年度收支计划,是收好、管好、用好工会经费的重要手段。工会预算管理是工会财务管理的重要内容和中心环节,是一项全局性、综合性、系统性的管理工作。加强工会预算管理工作,有利于提高各级工会“依法聚财、科学理财、民主管财、有效用财”的水平,为全面开创工会工作新局面提供更加有力的物质保证。一、加强预算资金管理,推进工会财务管理工作各级工会要按照《工会预算管理办法》,在加强预算管理方面有新的措施,要建立“两项制度”和“两个机制”。一是要建立工会经费收支预算执行责任制
The union budget is an annual income and expenditure plan approved by certain procedures and is an important means of collecting, managing and using union funds. The union budget management is an important part of the financial management of trade unions and the key link is a global, comprehensive and systematic management. Strengthening labor union budget management is conducive to raising the level of unions according to law, “collecting money according to law, scientific management, democratic management and effective use of property,” so as to provide a more material guarantee for the comprehensive creation of a new situation in trade union work. I. Strengthening Management of Budget Funds and Promoting Financial Management Work of Trade Unions Trade unions at all levels should, according to the “Measures for the Management of Trade Unions Budgets”, have new measures to strengthen budget management and establish “two systems” and “two mechanisms” ". First, it is necessary to establish a responsibility system for the budget execution and expenditure of trade unions