在去年财务大检查中,笔者发现有的区、县总工会对“工会经费集中户”(简称“集中户”)帐务管理上存在有以下几个问题:一是临时挪用“集中户”的款项,甚至有的截留应上解的部分经费;二是不按月与银行对帐,未达帐项不清也不处理,造成了相当数量的悬帐;三是不按时记本级工会经费台帐,致使对发生的拖、漏、欠情况,不甚了解;四是卡片台帐,缴款单据,银行对帐单保管不善,残缺不全,造成有单无帐,有帐无据,核算管理混乱。出现上述问题,究其原因主要是近年来上级总工会对“集中户”帐目检查不够严格,发现了违纪问题也不进行严肃处理,有章不循,有法不依。其次,是具体经管人员,在“集中 In last year’s financial inspection, the author found that some district and county general unions had the following problems on the account management of “unionized funds households” (referred to as “concentration households”): First, the temporary misappropriation of “concentrated households” And even some of the funds should be intercepted part of the funds; the second is not monthly reconciliation with the bank, did not reach the account is not clear or not dealt with, resulting in a considerable amount of dunks; third is not according to the time notebook-level trade union funds Account, resulting in the delay, leakage, owe situation, do not quite understand; Fourth, credit card bill, payment documents, bank statements in the custody of incomplete, incomplete, resulting in a single non-book, there is no evidence of accounting, accounting Management chaos. The above problems are mainly due to the fact that in recent years, the higher-level trade unions have not strictly checked the accounts of “concentrated households” and found that disciplinary problems are not dealt with seriously, and the rules are not followed and laws are not followed. Second, the specific managers, in the "focus