工会帮扶资金,是中央、省(自治区)、地方财政拨付的、各级工会在留成经费中安排的以及接受社会各界捐赠的用于支持工会困难职工帮扶中心开展困难职工(含困难农民工)帮扶救助活动的专项资金。本文从工会帮扶资金的特点、资金的组成、资金使用中存在的问题等方面论述合理有效使用工会帮扶资金的对策以及对帮扶资金使用过程的的监督和审计。 Funds for trade union assistance are allocated by the central government, the provinces (autonomous regions) and local governments, arranged by the trade unions at various levels in their retained funds, and donated by the community to support the helpless workers at the helpless employees’ help centers (including migrant workers with difficulties Special funds to help rescue activities. This article discusses the countermeasures of the reasonable and effective use of trade union assistance fund and the supervision and audit of the help fund use process from the aspects of the characteristics of the funds that the trade union helps, the composition of funds and the problems in the use of funds.