教育管理体制改革已在全国逐步铺开。在改革过程中，如何理顺工会组织体系，保证行政依法拨交工会经费，是摆在我们面前的又一个新的课题。笔者就教育管理体制改革过程中如何加强工会组织建设和行政拨交工会经费工作，谈几点想法。　　一、工会经费拨交工作的现状　　1999年我 Educational management system reform has been gradually rolled out throughout the country. In the course of the reform, how to smooth the trade union organization system and ensure that the administrative funds are handed over to the trade union in accordance with the law is another new topic before us. The author on education management system reform in the process of how to strengthen trade union organizations and administrative transfer of labor union funds, talk a few ideas. First, the union funds the status of work submitted to me in 1999