目前,在亏损企业中,有不少单位以亏损为由,拖欠,甚至不拨工会经费。笔者认为,企业亏损亦应按规定计拨工会经费。理由有四: 一、从国家政策上看。根据《工会法》规定,财务部、全总多次重申:“凡建立工会组织的企业……的行政方面,必须按月向工会拨交工会经费·”企业计拨工会经费是以其是否建立工会组织为准绳,不是以企业生产经营的盈利和亏损作依据。企业经济上如确有困难,一时不能按时拨交工会经费,只能按规定办理暂时 At present, in the loss-making enterprises, many units make losses on the ground of default, and they even do not allocate funds to trade unions. In my opinion, corporate losses should also be allocated according to the provisions of trade union funds. There are four reasons: First, from a national policy point of view. According to the provisions of the Trade Union Law, the Ministry of Finance and the General Administration have reiterated on many occasions: “For the administrative aspects of the establishment of a trade union organization ..., the union funds must be submitted monthly to the trade unions.” " Trade unions as the yardstick, not based on corporate profits and losses of production and management. If the enterprises do have economic difficulties, they may temporarily fail to pay the trade union funds on time,