近年来,随着工会事业的蓬勃发展,特别是工会十六大以来,党和国家用于工会建设、职工困难帮扶等方面的资金不断增加,各级工会按照全总对工会财务规范化建设的要求,较好地发挥了工会内部审计监督职能,使经审工作质量有了明显提高。但是随着工会经费和工会组织可支配的财力、资金的逐年增加,也暴露出部分企业工会经费在收缴、使用和管理等方面还存在一些问题。比如工会经费收缴率偏低,工会经费支出结构不够合理,工会业务费、行政支出等所占比例过大;用工会经费盲目投资;有些重大活动支出只图形式,不讲效果等,造成工会经费及工会资 In recent years, with the vigorous development of trade unions, especially since the 16th CPC National Congress, the funds used by the party and the state for the construction of trade unions and the difficulties of workers have been steadily increasing. The trade unions at all levels have, in accordance with the general guidelines for the construction of the financial standardization of trade unions Requirements, give better play to the internal audit supervision function of the trade unions, so that the quality of the audited work has been significantly improved. However, with the increase in trade union funds and disposable financial resources and funds of trade unions, some problems still exist in the collection, use and management of the funds collected by some enterprises. Such as the low collection rate of union funds, the unjustified structure of the expenditure of trade unions, the excessively large share of trade unions ’fees and administrative expenses, the blind investment in union funds, the expenditure of some major activities on a graphic basis alone or without effect, resulting in unions’ And union funds