当前企业工会呈现出工会经费总量不断增长,工会资产规模逐年上升,工会经济活动日趋活跃,工会业务范围不断拓展的大好局面,但随之而来也产生了各种新情况、新问题,特别是现阶段,如何深入贯彻党中央提出的八项规定,通过工会经费审计手段为反腐败工作保驾护航,真正保障企业工会经费资产安全,切实维护广大职工权益,是企业各级工会经审人员需要认真思考的问题。企业工会经费审计涉及工会各个方面,如工会经费收缴划拨、经费预算开支、专项资金使用、基本建设和维修改造、工会资产使用管理、工会主席离任经济责任等, At present, the trade unions in enterprises present a steady increase in the total amount of funds for trade unions, the year-by-year increase in the size of trade union assets, the increasingly active economic activities of trade unions and the continuous expansion of trade unions’ business scope. However, new situations and new problems have emerged as a result At this stage, how to thoroughly implement the eight provisions put forward by the Central Party Committee, escort anti-corruption work through the means of auditing the trade union funds, truly guarantee the safety and security of trade union funds and earnestly safeguard the rights and interests of workers and staff members, Thinking seriously. The auditing of enterprise union funds involves all aspects of trade unions, such as collecting and appropriating the funds collected by the trade union, budgetary and budgetary expenditures, the use of special funds, capital construction and maintenance and transformation, the administration of the use of trade union assets, and the economic responsibilities of the chairman of a trade union,