近期对基层工会的日常审计工作中发现:个别单位存在“应收账款”科目长期挂账的问题,主要为本单位干部职工及下属企事业单位借款。究其原因,一是因借款人家庭情况确实困难,短期内无力偿还借款;二是借款人无正当理由,原因较为复杂;三是下属企事业因破产、停产、重组等原因,导致借款无法正常归还。这些长期借用公款不还的情况尽管是存在于个别基层工会中的“非典型”现象,但却影响了工会经费的正常使用,严重扰乱了正常的工会财务管理秩序。 In the recent routine audits of grassroots labor unions, it was found that the problems of long-term accounts receivable of individual accounts with “accounts receivable” exist in individual units mainly due to the borrowing of cadres and employees and their affiliated enterprises and institutions. The reason is that one is that the borrower’s family situation is really difficult, and the borrower is unable to repay the borrowing in the short term. The second is that the borrower has no justifiable reasons for the complicated reasons. The third is that subordinate enterprises and institutions fail to make loans due to bankruptcy, production stoppages and reorganization return. The long-term borrowing of public funds, even though it is an “atypical” phenomenon that exists in some grassroots unions, has affected the normal use of union funds and severely disrupted the normal order of financial management of trade unions.