在中国经济进入新常态的新历史时期,企业所有制性质的多样化、劳动关系的复杂化,给工会经费收入来源及其稳定性带来一定影响,也影响到工会履行维权职能的物质需要与经费保障能力之间的协调与配合,迫切要求工会组织采取积极措施,开源节流。工会经审作为内部审计,通过履行审查、监督、评价职能,促进企业工会建立内部控制机制,在提高经费收管用水平,保证企业工会财务行为合法合规,保障工会资产保值增值,以及在评价经济责任、核实收支预 In the new historical period when China’s economy entered a new normal, the diversification of the nature of enterprise ownership and the complicated labor relations have an impact on the sources of income of the union and its stability, as well as the material needs and funding of trade unions in performing their functions of safeguarding the rights Guarantee coordination and cooperation between capabilities, urgently require that trade union organizations take active measures to increase revenue and reduce expenditure. Trade unions as the internal audit through the trial, through the performance review, supervision and evaluation functions to promote the establishment of an internal control mechanism for trade unions, improve the level of income management, to ensure that the corporate financial behavior of trade unions legally compliant to protect the value of trade union assets, and in the evaluation of the economy Responsibility, verification of revenue and expenditure