对工会经费建立审计监督制度 ,开展对同级工会经费的审计工作 ,是中国工会在党的领导下 ,从１９２７年就确立并一直执行的制度。《中华人民共和国工会法》和《中国工会章程》从法律上明确规定 :工会应当根据经费独立原则 ,建立预算、决算和经费审查监督制度。各级工会建立经费 The system of auditing and supervising trade union funds and auditing the funds of trade unions at the same level is the system that the Chinese trade unions established and implemented since 1927 under the leadership of the party. The Law of Trade Unions of the People’s Republic of China and the Statute of the Chinese Trade Unions clearly and legally stipulate that a trade union shall set up a budget and final accounts examination and supervision system for the examination and appropriation of funds according to the principle of independent funding. Trade unions at all levels set up funds