新旧工会预算制度对比分析研究

随着国家预算管理制度的日益完善和新形势下工会工作发展需要,旧版《工会预算管理办法》已经无法适应当下工会财务预算管理工作的需求,修订工会预算制度迫在眉睫。旧版预算制度存在预算管理职权不明晰、预算期限过短、未实施全面预算、未开展预算绩效管理、收支范围过于笼统、部分预算调整范畴可操作性差等问题。通过对比新旧《工会预算管理办法》在预算管理职权、收支范围、编制与审批、执行与调整等方面的内容,分析两者之间存在的差异,将有助于各级工会组织深入了解新制度的优势,缩短工会预算政策时滞。

Comparative Analysis of The New and Old Union Budget System

With the improvement of the national budget management system and the development of trade union work under the new situation,the old version of Trade Union Budget Management Measures cannot meet the needs of the current budget management.It is urgent to revise the trade union budget system.The old version has various problems,such as unclear budget management authority,short budget period,no comprehensive budget,no budget performance management,general revenue and expenditure scope,and diffi culty in operating some budget adjustments.Analyzing the differences between the new and old versions on budget management authority,revenue and expenditure scope,preparation and approval,implementation and adjustment,etc.,will help trade union at all levels to understand the advantages of the new system and improve the lagging budget policy.