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最近我们对葫芦岛市个别县(市)区工会和基层工会的财务管理和使用情况进行了调研,发现大多数工会对财务管理和使用比较重视,配备了专(兼)职财务人员,制定了相应的管理措施,明确了开支范围和开支标准。但仍有相当一部分工会的财务工作存在一些问题。 存在的问题 1.财务基础工作薄弱。有些工会财会人员不能认真执行会计人员管理规则,不及时记账,记账凭证使用不规范,原始凭证不履行审核程序,甚至附个支票根款就可以转走,也不向对方索取凭据。会计报表不认真,数字不平衡,账账不平,账表不平,账物不符,有的单位有严重的白条顶账现象。
Recently, we conducted a survey on the financial management and utilization of the trade unions and grassroots unions in individual counties (districts) in Huludao City. We found that most trade unions paid more attention to financial management and use, provided specialized (and) financial staff, and formulated The corresponding management measures, the scope of expenditure and expenditure standards. However, there are still some problems in the financial work of a considerable number of trade unions. Problems 1. The financial base is weak. Some trade union accountants can not conscientiously implement accounting personnel management rules, do not keep books in time, use non-standard vouchers, and the original vouchers fail to perform the audit procedures. They even have to pay the root of the check and can not get their vouchers. Accounting reports are not serious, the number is unbalanced, bad debts, uneven account books, accounts do not match, and some units have serious white top billing phenomenon.