Summary of financial management regulations of grassroots trade unions

Mondo Workplace Updated on 2024-02-01

Integrated management

1. Trade Union Law of the People's Republic of China (2021).

2. The All-China Federation of Trade Unions on the issuance of the "Interim Regulations on the Work of Organ Trade Unions" (Zong Gong Fa 2015 No. 27).

3. Notice of the All-China Federation of Trade Unions on Printing and Distributing the Regulations on the Work of Trade Unions in Administrative Organs (Zong Gong Fa 2018 No. 26).

4. Regulations of the All-China Federation of Trade Unions on Organizing Labor Dispatch Workers to Join Trade Unions (Zong Gong Fa 2009 No. 21).

5. Notice of the All-China Federation of Trade Unions on Printing and Distributing the Measures for the Administration of Trade Union Membership (Zong Gong Fa 2016 No. 35).

6. Several Opinions of the All-China Federation of Trade Unions on Strengthening the Construction of Township (Street) Trade Unions (General Engineer Ban Fa 2019 No. 24).

7. Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the Administrative Measures for the Registration of Legal Persons of Grass-roots Trade Unions (General Engineer Ban Fa 2020 No. 20).

8. Regulations of the All-China Federation of Trade Unions on the Seals of Trade Union Organizations at All Levels (December 15, 1986).

9. Implementation Opinions on Strengthening the Membership and Service of Labor Dispatch Personnel of Directly Affiliated Organs in Changchun City (Changzhi Gongfa 2021 No. 57).

Budget management aspects

1. Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the "Implementation Opinions of the All-China Federation of Trade Unions on the Comprehensive Implementation of Budget Performance Management" and "Notice on Strengthening the Management of the Use of Carry-over Balance Funds" (General Gong Ban Fa 2019 No. 25).

2. Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the Measures for the Management of Trade Union Budgets (General Gong Ban Fa 2019 No. 26).

3. Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the "Trade Union Final Account Report System" (General Engineer Ban Fa 2019 No. 15).

4. Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the Measures for the Budget Management of Grassroots Trade Unions (General Gong Ban Fa 2020 No. 29).

5. Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the Interim Measures for the Management of the Stable Adjustment of the Trade Union Budget (General Engineer Ban Fa 2020 No. 28).

6. The General Office of the All-China Federation of Trade Unions issued the "Interim Measures for the Management of Performance Evaluation of Trade Union Budget Expenditures" (General Gong Ban Fa No. 2, 2016).

Asset management

1. Notice of the All-China Federation of Trade Unions on Printing and Distributing the "Guiding Opinions on Further Strengthening the Management of Trade Union Fund Deposits" (Zong Gong Fa 2019 No. 21).

2. Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the Measures for the Management of Fixed Assets of Trade Unions (General Engineer Office No. 30, 2002).

3. Notice of the All-China Federation of Trade Unions on Printing and Distributing the Measures for Handling Bad Debts of Trade Union Funds (Zong Gong Fa 2002 No. 20).

4. Interim Measures for the Management of Administrative Assets of Trade Unions (Trial) (General Engineer Office No. 55, 2011).

5. Reply to the Standard for Determining the Unit Value of Administrative Fixed Assets of the Trade Union (Gong Cai Han 2016 No. 12).

6. Notice on Issues Concerning the Definition of Asset Property Rights of Federation of Trade Unions at All Levels and Their Affiliated Institutions (Cai Xing 2008 No. 82).

Revenue management aspects

1. Notice of the All-China Federation of Trade Unions on the Payment of Membership Fees by Trade Union Members of Organs and Institutions (Gong Cai Zi 1994 No. 69).

2. Notice on the provisions on "employees" and "total wages and composition of employees" in the Interpretation of Labor Statistical Indicators of the National Bureau of Statistics (Gong Cai Zi [1995] No. 11).

3. Notice of the General Office of the ACFTU on Printing and Distributing the Interim Regulations on the Administration of Special Receipts for the Allocation and Payment of Trade Union Funds (General Engineer Office No. 41, 1999).

4. Notice of the All-China Federation of Trade Unions and the State Administration of Taxation on Further Strengthening the Management of Pre-tax Deduction of Trade Union Funds (Zong Gong Fa 2005 No. 9).

In terms of fund management

1. The General Office of the All-China Federation of Trade Unions on Printing and Distributing the Notice on Strengthening the Management of Revenue and Expenditure of Grassroots Trade Unions (General Gong Ban Fa 2017 No. 32).

2. Notice of the All-China Federation of Trade Unions on Printing and Distributing the Administrative Measures for the Use of Funds for Sending Warmth by Trade Unions (Trial) (Zong Gong Fa 2018 No. 39).

3. Notice of the All-China Federation of Trade Unions on Printing and Distributing the "Guiding Opinions on Further Strengthening the Management of Trade Union Fund Deposits" (Zong Gong Fa 2019 No. 21).

4. Notice of the General Office of the All-China Federation of Trade Unions on Further Regulating the Use and Management of Funds of National Fitness and Other Related Trade Unions (General Engineer Ban Fa 2022 No. 12).

5. Reply of the Supreme People's Court on the Issue of Whether Industrial Trade Unions and Grassroots Trade Unions Have the Qualification of Association Legal Persons and Whether Trade Union Funds Concentration Households Can Freeze the Allocation (XX-XX-DD).

6. The All-China Federation of Trade Unions and the Ministry of Finance, "Specific Provisions on Trade Union Funds in the Trade Union Law" (Gong Zong Cai Zi 1992 No. 19).

7. The Ministry of Finance's Reply on the Issues of Retirement, Retirement Allowance and Retirement Living Expenses of Grassroots Trade Union Staff of Enterprises (No. 98 of 82 Cai Qi Zi).

8. Notice of the General Office of the All-China Federation of Trade Unions on Solving the Problem of Funding for Labor Protection Work (Gong Ting Sheng Zi 1986 No. 21).

9. Letter of the State Administration of Labor on the Expenditure of Publicity and Education on Labor Protection in Enterprises (80) Lao Hu Zi No. 18

10. Notice of the Finance Department of the All-China Federation of Trade Unions on Who Bears the Expenses of the Workers' Congress, Gong Cai Zi (1981) No. 29

11. Notice of the All-China Federation of Trade Unions, the Ministry of Finance and the Ministry of Labor on the Channels for Listing and Disbursement of Labor Competition Bonuses (Zong Gong Fa 1994 No. 12).

12. Notice of the Ministry of Finance and the All-China Federation of Trade Unions on Organizing Short-term Recuperation Activities for a Small Number of Model Workers and Advanced Workers (Gong Fa Cai Zi 1982 No. 100).

13. The Ministry of Finance's Reply on the Expenses of Recuperation Expenses for Employees of Enterprises (No. 82 Cai Qi Zi No. 100).

14. "Opinions of the All-China Federation of Trade Unions on Further Strengthening and Standardizing the Recuperation and Recuperation of Model Workers" (General Engineer Office No. 21, 2019).

15. The General Office of the All-China Federation of Trade Unions, "Reply to the Request for Instructions on Issues Concerning the Treatment of Retired Employee Members" (Ting Han Zi 2016 No. 129).

Accounting management aspects

1. Notice of the Ministry of Finance on Printing and Distributing the "Accounting System for Trade Unions" (Cai Kuai 2021 No. 7).

2. Notice on the issuance of the "Provisions on the Handling of Issues Related to the Convergence of the New and Old Accounting Systems of Trade Unions" (Cai Kuai 2021 No. 16).

3. Notice on Preparing for the Implementation of the "Trade Union Accounting System" (Cai Ban Hui 2021 No. 29).

4. Notice of the General Office of the All-China Federation of Trade Unions on Further Improving the Independent Accounting of Trade Union Funds (General Engineer Banfa 2008 No. 20).

5. Notice of the Finance Department of the All-China Federation of Trade Unions on Clarifying the Accounting Treatment of Some Economic Businesses of Grassroots Trade Unions (Gong Cai Fa 2018 No. 3).

6. The General Office of the All-China Federation of Trade Unions on the issuance of the "Trade Union Financial Accounting Management Standards" (General Engineer Office No. 20, 2013).

Audit management aspects

1. Opinions of the All-China Federation of Trade Unions on Strengthening the Financial Management, Asset Supervision and Management of Trade Unions, and the Review and Audit Supervision of Funds (Zong Gong Fa 2016 No. 38).

2. Notice of the All-China Federation of Trade Unions on Printing and Distributing the Measures for Financial Auditing of Trade Union Enterprises and Institutions (Gong Jian Hui Fa 2016 No. 6).

3. Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the "Audit Measures for Trade Union Construction Projects" (General Engineer Ban Fa 2021 No. 7).

4. Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the Interim Measures for the Financial Supervision of Trade Unions (General Gong Ban Fa 2019 No. 20).

5. Opinions of the All-China Federation of Trade Unions on Strengthening the Review and Supervision of Trade Union Funds (Zong Gong Fa 2002 No. 23).

6. The All-China Federation of Trade Unions on the issuance of the "Regulations on the Auditing of Chinese Trade Unions" (Zong Gong Fa 2011 No. 27).

7. Notice of the All-China Federation of Trade Unions on Strengthening the Audit and Supervision of Special Funds (Gong Jian Hui Zi 2009 No. 8).

8. Notice on the issuance of the "Interim Measures for the Audit and Supervision of the Implementation of the Annual Budget of the Trade Union", "The Interim Measures for the Audit and Supervision of the Funds of the Trade Union Funds at the Next Level by the Trade Union Funds Review Committee", and the "Interim Measures for the Audit of the Final Accounts of the Completion of the Capital Construction Maintenance and Renovation Project of the Trade Union" (Gong Jian Hui Zi 2003 No. 2).

9. Notice of the All-China Federation of Trade Unions on the Interim Provisions on the Punishment of Withholding and Misappropriating Funds of Trade Unions (Zong Gong Fa 1994 No. 22).

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