It mainly includes three aspects: general principles, revenue management and expenditure management.
1, General Provisions, These Detailed Rules are applicable to trade unions at all levels in Shaanxi Province and their subordinate units. Trade unions at all levels shall, in accordance with the provisions of these rules, conscientiously implement the management of trade union funds revenue and expenditure, and ensure the legality, compliance and effectiveness of the use of funds.
2. Revenue management. The sources of trade union funds mainly include membership dues paid by members, income from trade union funds, government and related funds, and social donations. Trade unions at all levels shall collect membership dues in full and on time in accordance with regulations, and shall not reduce, intercept or misappropriate them without authorization.
The income from trade union funds shall be recorded in a timely manner in accordance with the regulations, and shall not be used privately or illegally. Trade unions at all levels shall establish and improve the management system of trade union funds and income to ensure the legality and compliance of income.
3. Expenditure management The expenditure of trade union funds shall adhere to the principle of democratic centralism, strictly follow the budget, and shall not exceed the budget or have no budget expenditure. Trade unions at all levels shall establish and improve the management system of trade union funds to ensure the legality and compliance of expenditure.
The expenditure of trade union funds should be mainly used to safeguard the rights and interests of employees, carry out employee education and cultural and sports activities, and help employees in difficulty. Trade unions at all levels shall, according to the actual situation, reasonably arrange expenditure items and amounts to ensure the effective use of funds.
To sum up, the supervision and management of trade unions at all levels should establish and improve the supervision and management system of trade union funds, supervise and inspect the income and expenditure of trade union funds, and rectify problems in time.
Legal basis:
People's Republic of China (PRC) Trade Union Law
essay
Abide by the law, organize various incomes according to law, strictly abide by the national financial laws and regulations, strictly implement the relevant provisions of the National Federation of Trade Unions and the Shaanxi Provincial Federation of Trade Unions, strictly enforce financial discipline, strictly use trade union funds, and strengthen the management of trade union funds revenue and expenditure; Principle of capital independence. Grass-roots trade unions shall obtain the qualification of trade unions as legal persons in accordance with the relevant provisions of the All-China Federation of Trade Unions on the registration and management of trade unions as legal persons, enjoy civil rights and assume civil obligations according to law, and set up independent trade union fund accounts in accordance with the relevant provisions of the Ministry of Finance and the People's Bank of China, and carry out independent accounting of trade union funds.