为什么要搞清楚工会经费的来源呢？主要基于这样的目的，就是通过研究工会经费归类、性质，进一步揭示出企业向工会拨缴工会经费的合理性和合法性。对于工会经费的来源，近年来，在《中国工会财会》刊物上发表的文章中，主要有以下几种观点：一是“价值补偿说”，认为职工的工? Why do you want to find out the source of union funds? Mainly based on such an objective is to further unveil the rationality and legitimacy of enterprises in allocating union funds to trade unions by studying the categorization and nature of union funds. As for the sources of trade union funds, in the articles published in the publications of the “China Trade Union Finance” in recent years, there are mainly the following opinions: First, “the value compensation theory”