浅谈高校工会财务管理的改进

Probe into the Improvement of the Financial Management of the College Labor Union

高校工会是党领导的、在教职工自愿结合的基础上组建的群众组织,是高校教职工权益的代表,对建设和谐校园、深化教育改革具有重要意义。高校工会各项工作的顺利开展离不开工会财务的保障和支持。就目前我国各高校的实际情况来看,工会财务管理水平低于高校一级财务部门,工会财务管理中存在一些突出的共性问题,例如人员配置不合理、岗位设置不科学、会计基础工作薄弱、预算编制落实不够、财务信息化滞后、各方的监管职能未能有效发挥等,亟须解决。应统筹谋划,加快整改步伐。具体来说,要合理配置工会财务人员,强化内部控制;加强会计基础工作,确保财务运行合法合规;细化预算编制,加强预算执行并强化考评;提升财务信息化水平,发挥管理会计的作用;完善信息公开制度,接受各方监督检查。总之,只有努力改进高校工会财务管理,提升其保障水平,才能有效推动高校工会事业科学发展。

The college labor union is a mass organization voluntarily united by faculty and staff,led by the Communist Party of China.It is a representative of the rights and interests of faculty and staff in colleges.It is of great significance for promoting the construction of a harmonious campus and promoting the deepening reform of education.The smooth development of the work of the college labor union is inseparable from the guarantee and support of labor union finances.In terms of the actual situation of various colleges in our country,the financial management level of labor unions is seriously lagging behind the first-level financial departments of colleges.There are problems such as unreasonable staffing,unscientific job setting,weak accounting basis,ineffective budgeting,serious lag in financial informationization,and failure to effectively perform supervisory functions.It has reached the point where it is urgent to plan and speed up rectification.This article proposes the following suggestions for improvement on these outstanding common issues in the financial management of college labor unions:(1)Reasonably allocate financial personnel to strengthen internal control;(2)Improve basic accounting work to ensure financial compliance;(3)Scientifically refine budget preparation and strengthen evaluation and budget execution;(4)Improve the level of financial informatization,give full play to the role of management accounting;(5)Improve the information disclosure system and accept supervision and inspection by all parties.