专项资金是具有特定项目和用途,需要专款专用、单独列报的资金。加强专项资金管理,规范专项资金用途,提高专项资金使用效果,是各级工会必须坚持的基本要求,也是工会财务部门义不容辞的职责。当前,各级工会组织管理的专项资金不断增多,既有各级财政拨给工会的帮扶困难职工、送温暖、再就业培训、 Special funds are specific projects and purposes, the need for earmarking, separate presentation of funds. Strengthening the management of special funds, standardizing the use of special funds and enhancing the effectiveness of special funds are the basic requirements that trade unions at all levels must uphold and are incumbent upon the financial departments of the trade unions. At present, the special funds for the management and organization of trade unions at all levels have been constantly increasing. Both the funds allocated to trade unions at all levels have helped the needy workers to send warmth, reemployment training,