基层工会经审“空白”现象是指基层机关和企事业单位在工会经费收支方面没有建立单独账目,造成“无账可审”的现象。笔者认为,解决这一问题的有效对策是以下几个方面:一、法规宣传教育要到位,增强工会经费单独建账自觉性,从思想上消除“空白”。基层单位对工会之所以没有单独建立账户,主要原 The “blank” phenomenon of grass-roots trade unions through trial refers to the phenomenon that the grass-roots organs and enterprises and institutions have not set up separate accounts for the expenditure and expenditure of trade unions, resulting in the phenomenon of “no account can be heard”. The author believes that the effective solution to this problem is the following aspects: First, the publicity and education of laws and regulations should be put in place to enhance trade union funds to establish a separate account consciously eliminate the “blank”. The reason why the grassroots units do not have a separate account for the trade unions, mainly the original ones