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工会经费最重要的管理工具就是预算管理,工会经费的预算管理是核定工会经费的年度收支计划,是管理好工会经费的重要手段。预算管理有利于实现经费收入增长,有效控制费用支出,提升经费管理的使用绩效。近年来,各级工会对预算管理更加重视,通过审计监督经费预算和执行情况,认真做好预算管理工作,实现工会经费收缴增长,顺利履行工会的各项职能,充分发挥工会组织的作用。
The most important management tool for trade union funds is budget management. The budget management of trade union funds is the annual revenue and expenditure plan for the approval of union funds. It is an important means of managing the funds for trade unions. Budget management is conducive to the growth of financial income, effective control of expenses and improve the performance of the management of the use of funds. In recent years, the trade unions at all levels have paid more attention to budget management. They have audited and supervised the budget and implementation of budgets, conscientiously conducted budget management, collected confiscated and increased trade union funds, successfully performed the functions of trade unions and gave full play to the role of trade union organizations.