最近,笔者调查了解到,银行与基层工会在结算业务方面存在“三不及时”的问题。一是工会财会人员与银行联系不及时;二是工会存款与银行对帐不及时;三是工会对“未达帐项”查帐不及时。有的基层工会财会人员对“未达帐项”悬而不究,有的悬帐达五六年之久,使银行与工会对帐难、查帐难,影响了工会和银行的结算管理工作。为做好基层工会与银行的结算、对帐工作,笔者提出如下意见: 1、建立健全岗位责任制,把“未达帐项”管理落实到实处。由于基层工会财会人员多数是兼职的,因此建立健全基层工会财会人员岗位责任制尤为重要。对“未 Recently, the author has learned that the banks and grass-roots trade unions have a problem of “three non-timely” settlement activities. First, unionized financial and accounting personnel are not in a timely manner with banks; second, unionized deposits and bank reconciliations are not timely; thirdly, unions are not timely checking accounts for “unsubstitutable accounts.” Some grassroots trade unions hold accounts of “unscrupulous accounts” for some time, and some hold accounts for 56 years, making it difficult for banks and trade unions to reconcile accounts and checking accounts, affecting the settlement management of trade unions and banks . In order to do a good job in the settlement and reconciliation work of grassroots trade unions and banks, the author puts forward the following opinions: 1. Establish and improve the job responsibility system and implement the management of “unrealized accounts”. Since the majority of grassroots union accountants are part-time workers, it is particularly important to establish and improve the accountability system for the accountants at the grassroots level. Right "not