浅谈如何加强工会专项资金管理

随着各级工会组织管理专项资金的增加，在专项资金使用过程中，出现了管理制度不健全、财务人员业务知识匮乏、使用监督机制不完善、缺乏后期效绩评价机制等问题．对此，各级工会首先应加强和完善制度建设，通过培训等手段大力提高会计人员业务水平；其次应加强对专项资金的预算管理、结余管理，建立健全资金使用监督机制，有效防范资金使用风险；最后应积极探索、建立合理的效绩评价指标体系和评价方法，不断提高专项资金的使用效益．

Strengthening special founds management of trade union

With the increase in the management of special funds of the trade unions at all levels, in the use of special funds process management system is not perfect, and the business of financial personnel lack the knowledge, use of oversight mechanisms are inadequate, the lack of post-performance evaluation mechanism. Therefore, trade unions at all levels should first strengthen and improve the system construction, through training and other means to vigorously raise the level of accounting personnel business; second, the management of special funds budget balances management should be strengthened, the use of funds oversight mechanisms to effectively prevent the risk of the use of funds should be established and improved; finally, it should actively explore and establish reasonable performance evaluation index system and evaluation methods, and constantly improve the efficiency in the use of special funds.