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工会资产是由工会经费(包括会员缴纳的会费、行政按国家规定拨缴的工会经费、政府及行政方面的补助、工会所属企事业收入、社会捐赠、外国援助等其他收入)形成的资产,属于公有资产。而货币资金是工会资产中流动性最强的资产,它最容易成为不法分子挪用甚至盗用的目标,其安全性往往受到高度重视。本文拟结合实际案例,通过分析其成因,阐述货币资金管理的目标、主要风险点及其相应的关键控制点,从而为工会加强货币资金的内部控制提供参考。
The assets of the trade union are those formed by the funds of trade unions (including members’ contributions, union funds allocated by the government according to state regulations, government and administrative subsidies, enterprises and institutions income from social unions, social donations, foreign aid, etc.) Public assets. While monetary funds are the most liquid assets among the trade union assets, it is most likely to become the target of misappropriation and even misappropriation by criminals. Security is often highly valued. Based on the actual cases, this article analyzes the causes of monetary funds, elaborates the objectives of monetary funds management, the main risk points and their corresponding key control points, so as to provide reference for the trade unions to strengthen the internal control of monetary funds.