当前,随着社会主义市场经济体制的日趋健全和工会改革的不断深入,基层工会经审工作出现了一系列的新情况和新问题。这些问题的存在,不同程度的制约了工会经审工作的健康发展。本文从基层工会经审工作的认识水平、组织建设、制度建设、人员素质以及创新机制等方面,阐述如何在新形势下加强基层工会的经审工作。对促进基层工会经审工作的健康发展、保证工会资产运作的有效安全具有重要的现实意义。 At present, with the continuous improvement of the socialist market economic system and the deepening of trade union reforms, a series of new situations and problems have emerged in the work of the grassroots trade unions through trial and trial. The existence of these problems restricts the healthy development of trade unions’ auditions to varying degrees. This article elaborates how to strengthen the trial work of the grassroots level trade unions in the new situation from the aspects of the level of cognition, organization construction, system construction, personnel quality and innovation mechanism of the grassroots level labor unions. It is of great practical significance to promote the healthy development of the work of the people’s communes through trial under the grass-roots trade unions and to ensure the effective and safe operation of the assets of trade unions.