基于风险识别的工会经费审查工作完善研究  

Research on Perfection of Labor Union Funds Review Based on Risk Identification

作　　者：王培培[1] 牛建芳[1] 王洪丽[1] Wang Peipei;Niu Jianfang;Wang Hongli(Internal Control and Risk Management Institution, Shandong Management University, Jinan, Shandong, 250357)

机构地区：[1]山东管理学院内部控制与风险管理研究所,山东济南250357

出　　处：《山东工会论坛》2019年第2期81-84,共4页Shandong Trade Unions＇ Tribune

基　　金：2018年度山东管理学院工会理论研究开放性课题"群团改革视角下工会经费审查优化问题研究"(项目编号:2018GH-Y03)的研究成果之一

摘　　要：工会经费审查工作是工会一项重要工作,做好工会经费审查工作,对提高工会经费使用的透明度,提高工会经费的使用效益,提高工会对广大工会会员的服务水平,具有重要的作用。基于风险识别视角下工会经费收缴、管理和使用各个阶段,重点研究对风险的类型进行识别,从中找出各级工会组织可能所面临的主要风险,最终找出工会经费审查工作的具体完善路径:完善工会经费审查组织,完善工会经费审查制度,提高工会经费审查成果应用效果,提高工会经费审查人员的专业化水平等。The labor union funds review is an important trade union task.It plays an irreplaceable role in improving the transparency of the use of trade union funds,enhancing the efficiency of the use of trade union funds,upgrading the service level of trade unions to cover the majority of trade union members.From the risk identification perspective of each stage of the labor union funds,various types of risks have been identified that lead to the improved path of the labor union funds review:improve the labor union funds review organization,enhance the labor union funds review system,improve the application level of the labor union funds and increase the professional level of trade union funds reviewers.

关 键 词：工会经费审查 风险识别 审查制度 

分 类 号：D412.6[政治法律—政治学]