近期,云南省昭通市总工会采取财务工作检查、填写相关情况调查表、电话联系了解、进行综合分析等方式开展基层工会财务管理调研督查工作,现针对调研中发现的问题,提出对策建议。一、基层工会财务管理存在的问题(一)大部分基层工会没有单独开设银行账户,未实行经费独立核算,仍由单位行政账户核算。(二)有些基层工会虽然单独开立账户实行经费独 Recently, Zhaotong Federation of Trade Unions took the inspection of financial work, filled out questionnaires about the situation, contacted by telephone and carried out comprehensive analysis to inspect and supervise the financial management of grass-roots trade unions. In response to the problems discovered during the investigation, the countermeasures were put forward. I. Problems in the Financial Management of Grass-roots Trade Unions (I) Most of the grass-roots trade unions do not have a separate bank account and do not carry out independent accounting and are still accounted for by their administrative accounts. (B) Although some grass-roots trade unions have separate accounts to implement their own funds alone