本文分析了基层公路养护事业单位工会财务管理中存在的收入、支出、制度、核算等方面的主要问题,有针对性地提出了关于提升财务人员素质、加强制度建设、强化预算管理、完善经费收缴、加强审计监督等内控措施,对基层公路养护事业单位具有一定的借鉴意义。 This paper analyzes the main problems of revenue, expenditure, system and accounting in the financial management of trade unions in grassroots units of highway maintenance, and puts forward some suggestions on improving the quality of financial staff, strengthening the system construction, strengthening the budget management and improving the collection of funds , Strengthening internal audit control and other internal control measures, the grassroots road maintenance units have some reference.