国有企业基层工会是国有企业党委和行政联系职工群众的桥梁和纽带,在当前国有企业改革、发展、稳定的大局中肩负着重要的职能。工会经费是工会赖以生存和发展的物质基础,工会财务工作做得好坏直接影响到工会物质基础的牢固与否。为此,国有企业工会领导要高度重视工会财务工作,把收好、管好、用好工会经费作为工会财务工作的重 The grass-roots trade unions in state-owned enterprises are the bridge and link between the party committees of state-owned enterprises and the masses of workers in administrative affairs and shoulder important functions in the overall situation of the reform, development and stability of state-owned enterprises. The trade union funds are the material basis for the union’s survival and development. Whether the union’s financial work is done well or not has a direct impact on the firmness of the material basis of the union. To this end, the leaders of the trade unions of state-owned enterprises should attach great importance to the financial work of the trade unions, take the receipt and management of the trade unions as the financial work of the trade unions