中国工会十五大报告中提出:工会财务工作要“深入贯彻落实科学发展观,始终坚持依法聚财、科学理财、民主管财、有效用财的原则”。笔者认为,这是新时期加强工会财务管理的“四项”原则。此文结合实际谈点个人见解。一要依法聚财。按照全总提出的“入轨、足额、全覆 In the report of the 15th CPC National Congress, the work of financial work of trade unions has to ”thoroughly implement the scientific concept of development and always uphold the principle of gathering money according to law, scientific management, democratic management and effective use of wealth.“ In my opinion, this is the ”four principles“ of strengthening the financial management of trade unions in the new era. This article combined with the actual talk personal opinion. First, according to law Ju Cai. In accordance with the total proposed ”orbit, full, full coverage