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企业工会财务存在风险,这是不容质疑的,也是企业工会财务工作面临的一个普遍课题,必须认真研究和对待。本文就企业工会财务风险表现、产生原因和防范措施,谈谈自己的看法和认识。一、企业工会财务风险表现形式一是对外投资;二是自办经济实体;三是为各类经济活动提供担保;四是借出款;五是用经费改善工会办公条件、对俱乐部或职工活动场馆、文体设施进行投资改造;六是经费使用不执行预算;七是不执行工会财务制度规定;八是企业工会现金流量不足或经费结余过大;九是捐赠金额超过企业工会的承受能力。
There is a risk in the corporate union finance. This is undeniable. It is also a common issue facing the corporate union financial work and must be carefully studied and treated. This article on the enterprise trade union financial risk performance, causes and preventive measures to talk about their own views and understanding. First, the form of corporate financial risks of trade unions is to invest abroad; second is to run their own economic entities; third is to provide various types of economic activities to provide security; Fourth, lending; Fifth is to improve the working conditions of trade unions, clubs or staff activities Venues, cultural and sports facilities for investment reform; six is the use of funds do not implement the budget; seven is not the implementation of trade union financial system regulations; eight is the enterprise trade unions cash flow inadequate or excessive funding balance; nine is donated more than corporate unions can afford.