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工会经费预算是经一定程序核定的工会经费年度收支计划,是收好、管好、用好工会经费的重要手段。工会预算管理是工会财务管理的重要内容和中心环节,是一项全局性、综合性、系统性的管理工作。加强工会预算管理工作,有利于提高各级工会“依法聚财、科学理财、民主管财、有效用财”的水平,为工会普惠服务工作提供更加有力的物质保证,实现工会经费使用效益最大化。
The budget of a trade union is an annual revenue and expenditure plan approved by a certain procedure and is an important means to collect, manage and make good use of trade union funds. The union budget management is an important part of the financial management of trade unions and the key link is a global, comprehensive and systematic management. Strengthening labor union budget management will help raise the level of trade unions at all levels to “gather money according to law, scientifically manage finances, manage democratic funds and effectively use financial assets,” so as to provide a more material guarantee for the work of universal service of unions and realize the use of trade union funds Maximize benefits.