工会预算管理是对工会预算的编制、审批、执行、调整过程进行的组织、指挥、监督、控制、协调工作。工会预算管理贯穿于工会预算编制和执行的全过程,它是工会财务管理的主要组成部分,也是工会财务部门的一项经常性工作。结合实际工作,笔者对预算管理改革提出两条不成熟意见,供 The union budget management is the organization, command, supervision, control and coordination of the preparation, approval, execution and adjustment of the union budget. The union budget management runs through the entire process of budget formulation and implementation of the trade union. It is a major component of the financial management of trade unions and is also a regular work of the financial department of the union. Combined with the actual work, the author put forward two immature opinions on budget management reform for reference