规范教育系统基层工会财务工作是提高系统工会财务整体水平的基础,也是贯彻落实《工会法》、《工会会计制度》的前提条件。笔者就如何加强教育系统工会财务管理工作,谈几点想法。一、存在的主要问题1.财政拨付的工会经费明显不足。中小学校教师实行绩效工资后,其教师收入均来自县(区)财政全额拨款。以某县2012年为例,当年在职教职工人均年收入约为60000 Standardize the Education System The financial work of the grassroots trade union is the basis for improving the overall financial standard of the trade union and the precondition for the implementation of the “Trade Union Law” and “the trade union accounting system.” The author on how to strengthen the education system trade union financial management, talk a few ideas. I. Main Existing Problems 1. The funds appropriated by the financial sector are obviously insufficient. Primary and secondary school teachers to implement performance pay, the teacher’s income from the county (district) full financial provision. Take a county as an example in 2012, when the average annual income of serving staff and workers is about 60,000