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《工会法》明确规定:工会经费实行独立原则,建立预算、决算和经费审查监督制度,工会经费开支应由基层工会主席“一支笔”审批。最近,笔者通过走访企业,了解到有75%左右的私营企业和45%的外商投资企业均由行政财务兼管工会经费,理由是工会无专职会计(根据业务量与用
The Trade Union Law clearly stipulates that the principle of independence of trade union funds shall be implemented and that the budget, final accounts and the examination and supervision system for funds shall be established. The expenditure of trade unions shall be examined and approved by the chairman of the grassroots union at the level of the “one pen.” Recently, through visiting enterprises, the author learned that about 75% of private-owned enterprises and 45% of foreign-invested enterprises are financed by the administrative and financial union, on the grounds that unions have no full-time accounting (based on business volume and usage