工会财务工作是工会工作的重要组成部分,肩负着依法聚财、科学理财、有效用财的重任。从近年来工会审计结果看,多数基层工会财务履职基本到位,账务管理基本规范,但也有少数基层工会在预算管理、会计基础规范、内部监督机制及制度建设等方面还存在比较明显的问题,距离新形势下工会工作新要求还有较大差距。规范基层工会财务管理,加大力度提升基层工会财务管理水平势在必行。 The trade union’s financial work is an important part of the work of trade unions and shoulders the heavy responsibility of collecting money according to law, scientific management and effective use of wealth. Judging from the auditing results of trade unions in recent years, most of the grassroots trade unions perform their duties basically in financial performance and their account management is basically standardized. However, there are still some obvious problems in the budget management, accounting basis, internal supervision mechanism and system construction of a few grassroots unions , There is still a long way to go before the new requirements for trade union work under the new situation. It is imperative to standardize the financial management of grassroots trade unions and step up efforts to improve the financial management of grassroots trade unions.