总工发[2016]38号2016年12月26日为进一步加强工会财务管理、资产监管,强化经费审查审计监督,不断提高工会经费使用效益和工会资产服务职工效能,提出以下意见。一、加强工会财务管理,依法依规收好管好用好工会经费(一)坚持依法理财。各级工会要牢固树立依法理财的理念,严格按照《预算法》《会计法》《工会会计制度》和《关于加强基层工会经费收支 2016. No. 38 [2016] December 26, 2016 To further strengthen the financial management and assets supervision over trade unions, and to strengthen auditing and supervision of funds auditing and supervision, and continuously improve the utilization efficiency of trade union funds and the effectiveness of staff and workers of trade union assets, the following opinions are put forward. First, to strengthen the financial management of trade unions, according to the law, according to regulations, take good care of good employment union funds (a) adhere to financial management according to law. Trade unions at all levels should firmly establish the concept of managing money according to law and strictly follow the principles of the Budget Law, the Accounting Law, the Accounting System for Trade Unions and the Measures for Strengthening the Basic Expenditure on Unions