加强工会财务会计管理,规范财务核算行为,提高资金使用效益,保证资金安全是工会财务基础管理工作努力的目标。在对各级工会票据使用审核工作中,笔者发现基层工会在工会票据使用和管理方面存在一些不规范行为,尤其是票据管理的理念还有待进一步强化。为加强工会财务票据管理,需要从宏观方面完善相关制度、法规,加强预算制定、执行与审核监督,建立严密的内部控制体系,也需要从微观方面做好财务管理的源头之一——工会票据使用与管 Strengthening the management of trade union financial accounting, standardizing financial accounting practices, improving the efficiency of capital utilization, and ensuring the safety of funds are the goals of the financial basic management work of the trade unions. In examining and approving the use of trade unions at all levels, the author finds that there are some irregular behaviors in the use and management of trade unions’ bills by grass-roots unions. In particular, the concept of bills management needs to be further strengthened. In order to strengthen the management of union bills, it is necessary to improve relevant systems and laws and regulations on a macroscopic level, strengthen budget formulation, implementation and audit supervision, and establish a strict internal control system. It also requires one of the sources of financial management from a micro perspective: the union bill Use and pipe