近年来,一些亏损企业以资金困难为由,长期拖欠工会经费。与此同时,许多同类型的企业,却实行“两保三同时”,确保工会经费拨交。“两保”即:保工资,保工会经费;“三同时”是:企业在安排职工工资时,同时安排工会经费;筹集工资时,同时筹集工会经费;发放工资时,同时拨交工会经费,做到只要发放职工工资,就必须拨交工会经费。这种将工会经费拨交和职工工资发放统筹安排的办法,为亏损企业拨交经费提供了经验。行政向工会拨交经费,是《工会法》规定的,是工会组织活动经费的主要来源。凡有工会组织的行政方面,都应依法拨交工会经费,这是国家赋予企业的责任,不应以企业经济效益的好坏为准则。全国总工会、中国人民银行、财政部规定;行政必须在每月十五日前,根据上月工资总额的2%拨交当月的工会经费,对逾期不交的单位,通过银行扣缴,并按日收取 In recent years, some loss-making enterprises have long defaulted on trade union funds on the ground of financial difficulties. In the meantime, many enterprises of the same type have implemented “two guarantees and three guarantees” at the same time to ensure the transfer of union funds. The “two guarantees” means the funds for wage protection and the funds for the workers’ union. The “three simultaneousities” mean that enterprises should also arrange the funds for trade unions when arranging the wages of their employees; at the same time, they should raise the funds for trade unions when they raise wages; at the same time, As long as the payment of staff wages, it must be submitted to trade union funds. This arrangement of appropriating the union funds and making overall arrangements for the payment of wages of employees provides the experience of the loss-making enterprises in appropriating funds. The administrative appropriation of funds by the trade unions is stipulated in the Trade Union Law and is the main source of funds for the activities of the trade union organizations. Where there is an administrative aspect of the trade union organization, the funds of trade unions should be appropriated according to law. This is the responsibility assigned by the state to enterprises and should not be based on the criterion of the economic benefits of enterprises. The All-China Federation of Trade Unions, the People’s Bank of China and the Ministry of Finance stipulate that the administration must make monthly contributions to the trade union according to 2% of the total wages of the previous month before the 15th of each month, Daily charge