工会经审会是在建立社会主义市场经济条件下,加强工会干部廉政建设,保证工会经济活动顺利进行的必然产物。如何发挥工会经审会的作用,充分履行经审会的职能,笔者认为,应做好思想认识、制度建设、职责履行三到位。一、认识到位是前提从《中华人民共和国工会法》和《中国工会章程》的有关规定可以看出,工会经审工作是整个工会工作的重要组成部分,或者说,这是工会工作不可缺少的工作。工会经审组织是由工会会员代表选举产生的法定组织,随着改革开放的进一步深入,工会经审工作越来越显得至关重要。结合工会经济活动的实 Under the condition of establishing a socialist market economy, the trade unions’ reviewing by the trade unions is an inevitable result of strengthening the building of a clean and honest administration of trade union cadres and ensuring the smooth conduct of the economic activities of trade unions. How to give play to the role of the trade unions in the review and full fulfillment of the functions of the auditing body? In the opinion of the author, ideological understanding, system construction and the fulfillment of duties should be done in all three aspects. I. Recognition of Positions as Prerequisites As can be seen from the relevant provisions of the “Trade union Law of the People’s Republic of China” and the “Statute of the Chinese Trade Unions”, the work of the labor inspection by the trade unions constitutes an important part of the work of the entire trade union or is an indispensable part of the work of trade unions jobs. Trade unions, the audited organization is a statutory body elected by representatives of trade union members. With the further deepening of reform and opening up, it becomes increasingly important that trade union auditions be reviewed. Combined with the economic activities of trade unions