Research On The Optimization Of Fund Inspection Committees Of Trade Unions Under The Reform Of The Mass Organization

Third Plenary Session of 18 th CPC Central Committee made the overall and deep reform policy on the way.Then the reform of the mass organization is put on the agenda and Shanghai becomes one of the pilot cities.Under the reform requirements of removing the Organization,Administration,Aristocrat,Entertainment and strengthening the Political,Advanced and Mass characters,the trade union of Shanghai becomes one of the mass organizations which are chosen to be the first reform targets.Based on the reform thoughts of “Flattening Reform”,the trade union of Shanghai tries to cut the superstructure and intensify the building of grassroots on the basis of ensuring the normal order and effective operation of the trade union organization to shift away from the "inverted pyramid" type organization structure.Under the background of the reform,the fund inspection committees of trade unions will face greater challenges.As the independent watchdog chosen by the Trade Union Congress,the fund inspection committee has to audit the authenticity,legality and efficiency of revenue and expenditure of funds,asset management and other economic activities in trade unions and its subordinate enterprises.After the reform of the mass organization,downward shift of funds and personnel makes it more difficult for the fund inspection committee to carry on its work.Considering previously existing problems like the weak audit technology and weak professionalism of the audit staff,it becomes necessary to optimize the fund inspection committees.Therefore,based on the description of the domestic and foreign trade union organization,fund inspection committee and the related concepts,this paper analyzes the similarities and differences between China's fund inspection committees of trade unions,the national audit and the internal audit to highlight the particularity of fund inspection committees.Then it takes the trade union of Shanghai as an example,after briefly analyzing its basic situations,according to the results of the interviews with the person in charge of the fund inspection committee of Shanghai trade union,this paper analyzes the main problems of the fund inspection committee and according to these problems,it starts to analyze the optimization program in detail from five aspects:Firstly,the fund inspection committee should strengthen its advisory functions based on consolidating its supervision function to provide guidance for the grass-roots trade unions to carry out the work.Then,this paper tries to analyze how to optimize the audit strength from two aspects: auditor professionalization and seeking help from external audit strength.Considering that the work of fund inspection committee is not very strong,this paper further proposes to strengthen its independence.And then,this paper tries to optimize the audit model of the fund inspection committee by an innovative use of the risk oriented audit model.From the perspectives of both the fund management process and specific data,this paper points out the risk points in the process of fund management,and puts forward the corresponding audit measures.And then it determines the audit focus of funds according to the relevant data.Finally,this paper puts forward specific measures to optimize four audit technical issues: audit procedure,audit evidence,audit working papers and audit reports.And I think that it is very important to optimize the work of fund inspection committee in this new situation to better play the role of escort.