工会经费和工会资产是工会组织赖以生存发展以及开展各项工作和职工活动的物质基础。基层工会经审工作中存在认识不到位、经审组织不够健全、审计力量相对薄弱等问题,笔者从提高认识、调动经审委员积极性、以本级审计为突破口、加强经审业务知识培训等几方面论述基层工会经审工作。 Trade union funds and trade union assets are the material basis for the survival and development of trade union organizations and the carrying out of all work and workers’ activities. At the grass-roots trade unions, there are problems such as lack of understanding in the trial work, inadequate auditing organization, and relatively weak auditing power. The author, from the perspective of raising awareness and mobilizing the enthusiasm of the auditors, On the basic level labor union trial work.