The Research On The Reform Of The Labor Union Project Budget Management Of Changsha Labor Union

Since the reform and opening,with the gradual establishment of a socialist market economy,the functions of labor unions to protect worker's rights is growing faster,and the union expenditures,as a forceful material guarantee for labor union'work and activities,have increased largely across the country,thus it takes a rising attention on how to improve the system of union budget management to ensure the union expenditures' profits on the public.The union expenditure can be divided into two categories:basic expenditure and project expenditure.However,project expenditure is the major player and relatively flexible.The performance of project expenditure is related to the capability of financial management and administration management.This paper adopts theoretical analysis and case study method of combining,in elaborated the new public management theory,principal-agent theory,control theory and transaction cost theory on budget management present situation analysis.After introducing the basic condition and current problems of the labor union project expenditure budget,such as the lack of budget purpose and non-normative budget procedure,pointed out the problems originated from the system of project expenditure budget management is not reasonable.According to the problem analysis,certain advice of domestic labor union project expenditure budget are raised.The advice propose suggestions on improving of the project expenditures budget system performance from the aspects of specifying modification methods,establishing reasonable evaluation system and optimizing evaluation effects and applications.Although in our country,the researches on budget management of labor union were not comprehensive,this paper constructed a complete system of project expenditure budget management,prove it is scientific and effective and gradually in order to provide good reference to budget management of labor union.