笔者在实践中感到现行的工会财务竞赛尚有不完善的地方:一是竞赛范围只局限在工会组织内部开展,而计拨工会经费的企事业单位行政没有参加,他们有些意见。二是竞赛的关系未理顺。计拔工会经费的矛盾主要在行政,如只抓工会内部收、管、用的财务工作竞赛,对企事业单位行政计拨工会经费不能起到促进作用。三是不利于团结合作。工会内部审计和社会审计是地方工会对企事业单位行政采取的审计手段。对其计拨工会经费带有一定的强制性,既要花费工会自身的人力、物力和财力,又不利于工会和行政单位的相互理解,相互支持,团结共事。因此,组织企事业单位行政开展计拨工会经费竞赛(简称计拨竞赛),是解决上述问题的有效措施。 In practice, the author feels that there are still some imperfections in the current financial trade union competition. First, the scope of the competition is limited to the internal workings of trade unions. However, the enterprises and institutions that make up the expenses of the trade unions do not participate in the administration, and some of them have some opinions. Second, the relationship between the race did not straighten out. The contradiction between the budget of the trade unions and the budget of the trade unions lies mainly in the administration. If only the financial work competition for collecting, managing and using the trade unions is held, the funds allocated to the unions of the enterprises and administrative departments for appropriation of trade unions can not be promoted. Third, it is not conducive to solidarity and cooperation. The internal auditing of trade unions and social auditing are the auditing measures taken by local trade unions on the administration of enterprises and public institutions. The appropriation of union funds requires some compulsory measures, which not only cost the labor, material and financial resources of the trade unions, but also help the trade unions and administrative units to understand each other, support each other and work together in unity. Therefore, it is an effective measure to solve the above-mentioned problems by organizing the administration of enterprises, institutions and counties to count the expenses of the trade union (hereinafter referred to as the dial-and-dial contest).