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加强工会预算执行管理,提高工会财务支出效率,是建立现代工会预算管理的内在要求。当前基层工会存在着预算执行力不强,部分资金支出进度慢,预算资金大量结转,工会存款沉淀较多等问题。如何适应新常态,有效增强工会预算执行的时效性和均衡性,防止工会资金过量沉淀,特作如下粗浅探讨。一、基层工会预算支出效率低下的原因分析(一)预算编制欠科学一是财务总预算和部门预算中存在预留资金或“打捆”项目,没有细化到具体部门和可执行项目,而
Strengthening the budgetary management of the trade unions and improving the efficiency of the financial expenditures of trade unions are the intrinsic requirements for establishing the budget management of modern trade unions. At present, grassroots labor unions have problems such as poor budget execution, slow progress of part of capital expenditures, large amount of budget funds being carried forward, and large deposits of union deposits. How to adapt to the new normal, effectively enhance the timeliness and balance of the implementation of the budget of trade unions, and prevent the excessive accumulation of funds in trade unions, are specially discussed as follows. First, the basic level labor union budget expenditure inefficiency analysis (a) the budget is not owed to science One is the total financial budget and departmental budgets exist in reserve funds or “bundling ” project, not refined to the specific departments and executable projects ,and