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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。工会预算管理是工会财务管理的重要内容和中心环节,是对工会预算的编制、审批、执行、调整、实施和监督控制等实行统一管理的一项全局性、综合性、系统性工作。为加强工会经费预算管理,保证工会维护职能正常有效发挥,全国总工会制定了工会经费预算程序和要求,对推动工会经费预算管理的制度化、规范化发挥了重要作用。但在现实工作中,工会经费预算管理现状与全总、省总工作要求存在一定差距,
The union’s budget is an annual income and expenditure plan approved by the UNIFEM through certain procedures. The union budget management is an important content and the key link of the union financial management. It is a global, comprehensive and systematic work of unified management of the union budget preparation, approval, execution, adjustment, implementation and supervision and control. In order to strengthen the budgetary management of trade union funds and ensure the normal and effective performance of trade union maintenance functions, the All-China Federation of Trade Unions has formulated the budgetary procedures and requirements for trade union funds and played an important role in promoting the institutionalization and standardization of the budgetary management of trade unions. However, in reality, there is a certain gap between the status quo of the budget management of trade union funds and the overall work requirements of the general department and the province.