改革开放以来，随着工资制度的改革，工资结构发生了明显的变化。在这种情况下，企业工会的会费应该如何收缴、使用和加强管理等诸多问题摆在工会财务工作者面前，成为亟待研究解决的新课题。为此，笔者对当前企业工会的会费收支与管理提出以下粗浅的看法，以供商榷。 　　一、 Since the reform and opening up, with the reform of the wage system, wage structure has undergone significant changes. Under these circumstances, many problems such as how to confiscate, use, and strengthen the management of corporate unions should be put before trade union financial workers and become a new topic that needs urgent study and solution. To this end, the author of the current corporate union receipts and expenditures management put forward the following superficial view for the sake of discussion. one,