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近年来,依法治会新要求、加强基层工会经费收支管理新规定和经审工作规范化建设的新形势,都对新时期如何更好地开展基层工会经审工作提出了新挑战。为进一步加强审计监督,切实发挥工会“免疫系统”功能,促进收好、管好、用好工会经费和工会经济活动规范运作,笔者结合多年来开展工会经审工作实践,对目前基层工会经审工作存在的一些主要问题进行梳理,并有针对性地提出对策建议。一、当前基层工会经审工作存在的主要问题(一)对工会经审工作重要性认识不够充分目前,一些基层单位对工会经审工作意识淡薄,
In recent years, the new requirements of governing the society according to law, strengthening the new provisions on revenue and expenditure management for grass-roots trade unions and standardizing the work under review have all presented new challenges on how to carry out the work of the lower-level trade unions audits in the new era. In order to further strengthen auditing and supervision, give full play to the function of trade unions and the “immune system”, promote the collection and management of trade unions, make good use of trade union funds and standardize the economic activities of trade unions, the author, combining with the practice of trade unions through trial and trial work over the years, Some major problems existing in the auditing work are sorted out, and some countermeasures and suggestions are put forward. I. Main Issues Existing in the Current Trial Work of Trade Unions at the Basic Trade Unions (I) Insufficient Understanding of the Importance of Trade Unions by Judicial Work At present, some grass-roots units have a weak awareness of trade unions’