Research On Performance Evaluation Of Trade Unions' Capital Expenditure

With the reform of socialist market economy, the growing strength of the working class and the improving of the labor unions, the union expenditures have increased largely across the country. Being taken from the public, these expenditure shall also be spent on the public, thus in recent years with the increasing growth of labor union funds, it takes a rising attention on how to strengthen the supervision of union expenditures to ensure its profits on the public.The labor unions in our country is different from those in the western countries, they are group organizations under the leader of Chinese Communist Party, which has Chinese characteristics. In light of the uniqueness of Chinese conditions, few papers can we find about our special conditions. Unlike other countries, the collection of our union fee is more kind of a tax, in which members being taxpayers, thus research upon its performance evaluation shall refer more to related methods of the government. In this paper, comparing with government performance evaluations, concepts and related theories of performance evaluation on expenditures of labor union funds are introduced and analyzed. From the aspect of the usage and control of union expenditures, current situations and problems about evaluation of labor union expenditures are analyzed through researching on concepts, characteristics, related theories of such evaluations and the meaning of establish an evaluation system for labor union expenditure. After introducing the basic condition, fee collection and allocation, and the information about expenditure directions, current problems of union performance evaluation such as the lack of legal protections and non-normative evaluation indexes and standards are pointed out. Finally, according to the problem analysis, certain policy advice of domestic labor union expenditure performance evaluation are raised. The advice propose suggestions on improving evaluations of labor union expenditure performance from the aspects of enhancing institutional guarantee, specifying modification methods, establishing reasonable evaluation system and optimizing evaluation effects and applications.