基层工会预算是经一定程序核定的基层工会经费年度收支计划 ,是收好、管好、用好工会经费的重要手段 ,是工会财务管理的重要内容 ,因此 ,必须高度重视和科学地编制工会经费预算。一、基层工会经费预算编制的原则和依据１ 按照“量入为出 ,收支平衡 ,略有结余”的原则 ,不搞赤字 The budget of the grassroots trade unions is an annual revenue and expenditure plan approved by the grassroots unions for certain levels of procedures. It is an important means of collecting, managing and using the trade union funds well and is an important part of the financial management of the trade unions. Therefore, we must attach great importance to and scientifically establish trade unions budget. I. Principles and Basis for Budgeting of Funds for Grassroots Labor Unions 1 In accordance with the principle of “spending as a balance and with a slight balance”, we will not engage in any deficits