由财政部印发的《行政事业单位内部控制规范(试行)》文件,自2014年1月1日起施行。这部《规范》的出台,在建设和打造廉洁高效、人民满意的服务型政府,改进公共服务质量效率和财政资金使用绩效,实现财政规范、科学、精细和信息化管理,排除和防范行政事业单位重大经济活动的风险隐患等方面,都起到了积极作用。对照《规范》内容,笔者发现,一些地方工会组织在日常管理工作中虽已制定了很多规章制度,但与《规范》要求还有一定的距 The document entitled “Standard for Internal Control of Administrative Institutions (Trial)” issued by the Ministry of Finance shall come into force on January 1, 2014. The promulgation of this “norm” is aimed at building and building a service-oriented government that is clean, efficient and satisfying by the people, improving the quality and efficiency of public service use and the performance of fiscal funds, and implementing fiscal norms, science, fine and information management, and excluding and preventing administrative activities Units of major economic risks and other risks, have played a positive role. In contrast with the contents of “norms”, the author found that although some local trade union organizations have formulated many rules and regulations in their daily management work, they still have some distance from the requirements of the “norms”