预算管理是工会的重要管理工具。对实现经费收入增长,控制费用支出,提升经费管理使用绩效,增强维权能力等方面都具有十分重要的意义。近年来通过加强对经费预算和执行情况的审计监督,各级工会对预算管理越来越重视,采取有效措施,认真做好预算编制工作,并严格执行预算,推动工会经费的收缴实现较大幅度增长,支出结构趋于合理,经费的使用体现了“服务大局、服 Budget management is an important management tool for unions. It is of great significance in terms of increasing revenue, controlling expenditures, improving the performance of fund management and enhancing the ability to safeguard human rights. In recent years, through intensifying auditing and supervision over budgetary appropriation and implementation, trade unions at all levels have paid more and more attention to budget management, taken effective measures to conscientiously do a good job in budgeting and strictly implemented budgets to promote the collection of unions’ funds more substantially Growth, spending structure tends to be reasonable, the use of funds reflects the ”service to serve the overall situation