该文通过对基层工会开展的效能监察工作,结合工会工作中存在的问题,对如何加强基层工会的财务管理进行了论证。针对当前基层工会面临的组织结构简单,财务管理制度缺失;会计基础工作薄弱,建账不规范,会计核算违规操作;国有资产使用管理混乱,造成“财”与“产”、事权与财权的脱节等问题,提出了今后基层工会财务工作的建议:建立适合基层工会的会计制度;加强工会内部效能监察监督;完善国有资产内部控制制度;不断提高工会财务人员的自身素质。指出只有促进基层工会的健康发展,从基层实际出发,紧跟企业发展步伐,以企业经营目标为中心,帮助企业实现科学化管理,克服自身的弱点,才能使基层工会财务管理工作从根本上解决问题。 This article demonstrates how to strengthen the financial management of grass-roots trade unions through monitoring the effectiveness of grass-roots trade unions and combining the problems existing in the work of trade unions. At present, the basic organizational structure faced by the grassroots level trade unions is simple and the financial management system is missing. The basic accounting work is weak, the account establishment is not standardized, the accounting irregularities operate, and the management of the state assets is chaotic, resulting in “money ” and "property And the separation of financial rights and other issues, put forward the proposals for financial work of the grassroots trade unions in the future: to establish an accounting system suitable for the grassroots trade unions; to strengthen the supervision and supervision over the internal performance of trade unions; to improve the internal control system of state assets; and to continuously improve the quality of trade union financial personnel. It points out that only by promoting the healthy development of grassroots trade unions, starting from the grassroots level, keeping up with the pace of enterprise development, centering on business objectives, helping enterprises to achieve scientific management and overcoming their own weaknesses can fundamentally solve the financial management of grassroots trade unions problem.