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工会的宗旨是全心全意为职工群众服务,工会经费使用必须科学合理的保证维护职工的合法权益、开展职工服务和工会活动。目前,工会活动面临着主要风险有:不能正常履行工会社会职能的风险;贪污舞弊的风险;经费使用效益低下的风险;工会资产流失的风险等均影响工运事业的发展。为了提高工会财务管理水平,各级工会组织应该建立完善内部控制制度,使工会财务管理工作更加法制化、制度化和规范化,以此增强工会财务的监控能力。
The purpose of the trade unions is to serve the masses of workers wholeheartedly. The use of trade union funds must be scientifically and reasonably guaranteed to safeguard the legitimate rights and interests of workers and carry out staff services and trade union activities. At present, trade union activities are faced with the following main risks: the failure to properly perform the social functions of trade unions; the risk of corruption and fraud; the risk of inefficient use of funds; and the risk of loss of trade union assets all affect the development of the industry. In order to improve the level of financial management in trade unions, trade union organizations at all levels should establish and improve an internal control system so that the work of financial management of trade unions will be more legalized, institutionalized and standardized so as to enhance the monitoring and control over trade finance.