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近年来，不少国有、集体企业改制后，出现拖欠或拒不向工会划拨经费的现象；有的虽向企业工会划拨经费，但阻挠企业工会向地方工会上解；有的只象征性地向地方工会划拨一定的经费，但不向本企业工会划拨经费。导致工会经费流失的主要原因有：（1）企业改制时在改制方案或承包合
In recent years, many state-owned and collective-owned enterprises have experienced arrears or refusals to allocate funds to trade unions after the restructuring. Some have allocated funds to the trade unions but have prevented the trade unions from soliciting opinions from local trade unions. Local unions allocated a certain amount of funds but did not allocate funds to the unions of their enterprises. The main reasons leading to the loss of trade union funds are as follows: (1) During the restructuring of enterprises,