Research On The Optimization Of The Review And Supervision Of Trade Union Funds Under The Participation Of Multiple Subject

With the development of economy and society,the total amount of funds and the scale of assets of local trade unions at all levels are expanding day by day.The use of trade union funds has greater autonomy.The examination and supervision of trade union funds is the key link to ensure the legal and reasonable use of trade union funds.Therefore,it is of great significance to improve the supervision ability of trade union funds examination.Based on the theory of multiple co-governance and principal-agent theory,this thesis analyzes the problems exposed by local trade unions in the process of examining and supervising trade union funds by means of literature research,interview,questionnaire and comparative research.Based on the research and analysis of the present situation of S city’s trade union funds examination and supervision,it can be found that the current internal supervision force allocation in the local trade union funds examination and supervision is not strong,the scope and depth of state supervision participation is not enough,the quality of social audit supervision is not high,the role of trade union members supervision is insufficient,and the supervision under the participation of multiple subjects is repeated and blank.After investigation and interview,questionnaire and comparative study,it can be found that the weakening of internal supervision,the restriction of regulation and power allocation,the asymmetry of information,the hindrance of "economic person" behavior choice and administrative tendency,the unclear role orientation and the lack of coordination mechanism are all the reasons that may cause the above problems.At present,the party and government organs at all levels,discipline inspection departments,the news media and the masses of workers and staff pay more and more attention to trade union funds.We can think and improve from the aspects of enhancing the effectiveness of internal supervision after examination,expanding the comprehensiveness of state supervision,promoting the standardization of social audit supervision,paying attention to the mass supervision of members,and strengthening the synergy of multi-subject supervision.This study not only helps to solve the problems in the process of examination and supervision of trade union funds in S city,but also provides analysis and research on the common problems existing in the current examination and supervision of trade union funds in China.At the same time,the national local trade union level funds review and supervision ability to provide countermeasures reference.