澳大利亞工會(huì)的義務(wù)Fullfinancialreporttobepresentedtogeneral課件

1、Trade Unions Resources & Financial Reporting工會(huì)資源和財(cái)務(wù)報(bào)告An ideal democratic trade union理想的民主工會(huì)Sources of & general trends in Union Finance工會(huì)經(jīng)費(fèi)資源和總體趨勢(shì)Laws governing the financial management of labor unions 關(guān)于工會(huì)財(cái)務(wù)管理的法律Union Resources for Collective Action采取集體行動(dòng)的工會(huì)資源Can be divided broadly in two categorie

2、s: 廣義上可以被分為兩類：On balance sheets (resources that appear on TU financial reports) - 資產(chǎn)負(fù)債表上表現(xiàn)的內(nèi)容（出現(xiàn)在工會(huì)財(cái)務(wù)報(bào)表中的資源）Off balance sheets (uncosted inputs):資產(chǎn)負(fù)債表上沒有的內(nèi)容（不可數(shù)的投入）：such as volunteer work (union activists, unpaid union activity) employer provided facilities (time off for union work, access to office

3、 & electronic support & expenses payments to union representatives) - 由志愿者工作（工會(huì)活動(dòng)分子、不必支付工資的工會(huì)活動(dòng)）、雇主提供設(shè)施（允許在工作時(shí)間開展工會(huì)工作、為工會(huì)代表提供辦公室、電子設(shè)備等支持和費(fèi)用支付）等為代表的資源Finance as an indicator of democratic union財(cái)務(wù)民主工會(huì)的標(biāo)志Source of union funds & rate of contribution who pays the union? Who fixes the rate? - 工會(huì)經(jīng)費(fèi)來源和繳納比例誰(shuí)

4、來支付給工會(huì)？誰(shuí)來制定繳納比例？Methods of collection - principle of voluntary payment of dues - 收繳方式自愿支付會(huì)費(fèi)的原則Administration & use of union funds by whom (elected trade union bodies)? for what? - 工會(huì)經(jīng)費(fèi)管理和使用由誰(shuí)來管理（選舉出來的工會(huì)部門）？用在哪里？Control of expenditure - Regular reporting, elected audit committees, members right to in

5、spect, - 控制開支定期報(bào)告、選舉經(jīng)審委員會(huì)、會(huì)員檢查的權(quán)利Freedom to elect & replace - 自由選舉/替換Unions financial resources 工會(huì)的財(cái)務(wù)資源Main source: Membership fees (fixed, flat rate or fixed percentage of workers earnings) - 主要來源：會(huì)費(fèi)（定額、固定比例或占工作收入固定百分比）Special fund collection ex. based on wage agreement signed or at the time of ann

6、ual bonus payments to workers - 特殊經(jīng)費(fèi)收繳例如基于工資協(xié)議或在分發(fā)年終獎(jiǎng)金時(shí)Special fund collection to meet specific objectives or crisis (such as for unionbuilding fund, specific organizing drives, crisis/campaign situation) 收繳特殊經(jīng)費(fèi)以達(dá)成特定目標(biāo)或應(yīng)對(duì)特定危機(jī)（例如工會(huì)建設(shè)經(jīng)費(fèi)、特殊組建活動(dòng)、應(yīng)對(duì)危機(jī)/開展活動(dòng)）Union incomes from services (filing tax returns,

7、 access to social security) 工會(huì)服務(wù)收入（填寫納稅申報(bào)單、提供社會(huì)保障）Other incomes from investments of union funds, rentals 其他收入工會(huì)經(jīng)費(fèi)投資、租金(in some countries) from government for education and training of workers （在某些國(guó)家）政府為工人提供教育和培訓(xùn)的資金How are dues collected? 怎樣收繳工會(huì)會(huì)費(fèi)？Personal collection of union dues ex: shop steward co

8、llection system - direct debit from a bank account or paid in cash or by cheque to a union representative or full time official - 個(gè)人收繳例如：企業(yè)工會(huì)代表收繳體系直接從銀行帳戶扣繳或以現(xiàn)金/支票的方式繳納給工會(huì)代表或全職工會(huì)干部。The check off system on authorization from the workers, management deducts directly from wages & deposits into union ac

9、count - 代繳體系經(jīng)過工人同意，由管理人員直接從工資/存款中劃撥給工會(huì)帳戶In China? - 在中國(guó)？Trends in Union Finances 工會(huì)經(jīng)費(fèi)管理趨勢(shì)In general, trade unions are poorly resourced organizations & conditions have deteriorated in recent years membership base & coverage of collective bargaining has been declining & this has affected also the inco

10、mes/resources of the unions. 工會(huì)總體上資源較為貧乏，近些年來狀況更加惡化會(huì)員基礎(chǔ)、集體談判覆蓋率下降，影響到工會(huì)的收入/資源。Union subscriptions increased less than the wages and prices工會(huì)會(huì)費(fèi)比工資和物價(jià)上漲速度慢Union administrative costs per capita have risen more than per head subscription - 工會(huì)人均管理費(fèi)用比人均會(huì)費(fèi)增長(zhǎng)幅度大Decentralization of collective bargaining has

11、increased workloads and costs of servicing members at enterprise levels - 集體談判的分散化導(dǎo)致企業(yè)工會(huì)工作負(fù)擔(dān)和會(huì)員服務(wù)費(fèi)用的增加Union Responses 工會(huì)的應(yīng)對(duì)措施Expand membership limited success增加會(huì)員成效甚微Mergers to consolidate memberships, finance and to generate economies of scale (reduction in per capita costs) for example: in UK betw

12、een 1990 and 2005, the number of unions fell by over 40 per cent - In Germany, there are only 7 or 8 national unions today GUFs - ITUC合并以整合會(huì)員和經(jīng)費(fèi)資源，創(chuàng)造規(guī)模經(jīng)濟(jì)（人均費(fèi)用減少）例如：英國(guó)在1990年至2005年，工會(huì)數(shù)量下降了40%多；在德國(guó)，現(xiàn)在只剩下7、8家全國(guó)性的產(chǎn)業(yè)工會(huì)；國(guó)際工會(huì)聯(lián)合會(huì)；國(guó)際工聯(lián)Dependence on incomes from investments & union assets - 依賴于投資和工會(huì)資產(chǎn)獲得的收入U(xiǎn)nio

13、n Responses 工會(huì)的應(yīng)對(duì)措施Use of strike funds for financing union expenditures (in Japan, UK, Scandinavian countries, Germany, etc these strike funds run into millions of dollars since strikes have become rare, these funds represent an important source of union finance) - 使用罷工基金來支持工會(huì)支出（在日本、英國(guó)、北歐國(guó)家、德國(guó)等國(guó)家罷工基

14、金高達(dá)數(shù)百萬(wàn)美元由于罷工越來越少，這些基金逐漸成為了工會(huì)經(jīng)費(fèi)的重要來源）State subsidies & refunds of expenses for activities such as participation in industrial tribunals, edu. & trg, assistance in filing tax returns, social security services (such as made available in Italy & France by social protection agencies, state-run companies,

15、 regional & local authorities) - 政府對(duì)一些活動(dòng)的補(bǔ)貼和費(fèi)用報(bào)銷，例如產(chǎn)業(yè)法庭、教育培訓(xùn)、協(xié)助填寫納稅申報(bào)單、社會(huì)保障服務(wù)（例如在意大利、法國(guó)等由社會(huì)保護(hù)機(jī)構(gòu)、國(guó)有企業(yè)、區(qū)域或地方政府提供的服務(wù)）IR policies conducive to union finances有益于工會(huì)財(cái)務(wù)工作的產(chǎn)業(yè)關(guān)系政策Right to FoA & CB - 結(jié)社自由和集體談判權(quán)力Industry-wide collective bargaining (as against enterprise based) - 產(chǎn)業(yè)范圍內(nèi)的集體談判（與企業(yè)集體談判相對(duì)）Closed shop

16、 systems - 只雇傭某工會(huì)會(huì)員的體系A(chǔ)gency fee system for non-members (as in some states in US) - 對(duì)非會(huì)員征收中介費(fèi)的體系（在美國(guó)某些州實(shí)行）Check off system - 會(huì)費(fèi)代繳體系Reporting Obligations of Trade Unions: Examples from some countries 工會(huì)的通報(bào)義務(wù)：某些國(guó)家的案例Financial regulation & Disclosure in UK英國(guó)的金融監(jiān)管及披露Unions regulated thru Trade Union and

17、 Labour Relations (Consolidation) Act 1992 - 工會(huì)適用于 1992年工會(huì)和勞動(dòng)關(guān)系（合并）法案的監(jiān)管Certification Officer is empowered to investigate the financial & other affairs of trade unions (except trade unions made up wholly or mainly of representatives of constituent affiliated organisations) - 注冊(cè)官員有權(quán)調(diào)查工會(huì)的財(cái)務(wù)及其他事務(wù)（除非工會(huì)全

18、部或部分由會(huì)員組織組成）National unions are required to submit details of income, expenditure and assets in a standardized form, along with an audited set of accounts to the Certification Office. - 全國(guó)工會(huì)必須以標(biāo)準(zhǔn)表格提交收入、支出、資產(chǎn)明細(xì)，同時(shí)還要向注冊(cè)辦公室提交一組經(jīng)過審計(jì)的賬戶。Statement to union members in UK致英國(guó)會(huì)員的聲明Within 8 weeks of the submis

19、sion of the annual return to the Certification Officer, the union must inform the members about - 在向注冊(cè)辦公室提交年度報(bào)告后8個(gè)星期之內(nèi)，工會(huì)必須向其會(huì)員告知：Total income and expenditure of the union - 工會(huì)的總收入和總支出Income from membership dues - 工會(huì)會(huì)費(fèi)收入Total income & expenditure of any political fund of the union工會(huì)所有政治基金的總收入和總支出Sal

20、ary & other benefits paid to the union office bearers工會(huì)辦公室人員的工資和其它福利How member can complain in case of irregularity in the financial affairs of the union - 如果發(fā)現(xiàn)工會(huì)財(cái)務(wù)有任何問題，會(huì)員怎樣提出異議http:/about_us.aspxObligations of Unions in Australia澳大利亞工會(huì)的義務(wù)Regulated by Schedule 1 to the Workplace Relations Act (the

21、Registration and Accountability of Organisations Schedule).- 工作場(chǎng)所關(guān)系法案第一條計(jì)劃（組織注冊(cè)和責(zé)任計(jì)劃）規(guī)定：Main obligations: 主要義務(wù)：Maintain financial records - 保持財(cái)務(wù)記錄Prepare General Purpose Financial Report制定總體財(cái)務(wù)報(bào)告Committee of Management Statement管理委員會(huì)聲明Operating Report - 運(yùn)行報(bào)告 Obligations of Unions in Australia澳大利亞工會(huì)的義

22、務(wù)(within 90 days of the financial year-end) submit audited annual financial report to the Industrial Registrar - with a certificate by the Secretary of the union that the documents lodged are copies of the documents provided to members and presented to a meeting （財(cái)政年結(jié)束后90天內(nèi)）向產(chǎn)業(yè)注冊(cè)員提交接受過審計(jì)的年度財(cái)務(wù)報(bào)告同時(shí)需要有

23、工會(huì)的書記出具證明，表示這些材料是提供給會(huì)員和會(huì)員大會(huì)的材料的副本Right of members to copy of the financial reports free of charge - 會(huì)員有權(quán)獲得財(cái)務(wù)報(bào)告的副本免費(fèi)Obligations of Unions in Australia澳大利亞工會(huì)的義務(wù)Full financial report to be presented to general meeting of the members - 會(huì)員大會(huì)上提交完整的財(cái)務(wù)報(bào)告Registrar can authorize a member or someone on behalf

24、of the member to inspect financial records 注冊(cè)員可以授權(quán)會(huì)員或其他人代表會(huì)員檢查財(cái)務(wù)記錄Non compliance can lead to fine & in extreme cases to deregistration of the union but this is not generally done - 違反法律規(guī)定可以處以罰款，在極端情況下可以注銷該工會(huì)但是這一項(xiàng)處罰并不常見Financial Reporting & Disclosure in US美國(guó)的財(cái)務(wù)報(bào)告和信息披露Regulated thru Labor-Management

25、Reporting and Disclosure Act of 1959 (LMRDA - also known as the Landrum-Griffin Act) applies also to Employers and labor-relations consultants 通過1959年勞資報(bào)告披露法（又稱為德蘭魯姆格里芬法）監(jiān)管同樣適用于雇主及勞動(dòng)關(guān)系顧問State & local labor federations and public sector employees unions are not covered - 地方、企業(yè)工會(huì)聯(lián)合會(huì)及公共部門雇員工會(huì)不適用于該法Requ

26、ires unions to file detailed annual financial reports, constitutions and by-laws with the U.S. Department of Labor.要求工會(huì)向美國(guó)勞動(dòng)部提交詳細(xì)年度財(cái)務(wù)報(bào)告、章程和規(guī)章制度Financial disclosure forms posted on the Internet for anyone to inspect - 公布財(cái)務(wù)披露表在網(wǎng)上供所有人查看。Obligations under LMRDA 勞資報(bào)告披露法規(guī)定的義務(wù)Unions with more than $250,000

27、 in annual receipts need to disclose detailed information on all expenditures of $5,000 or more in their annual financial reports to the government - 年收入超過25萬(wàn)美元的工會(huì)必須在提交給政府的年度財(cái)政報(bào)告中公布所有大于等于5000美元支出的明細(xì)。Regulations require that unions: 法律要求工會(huì)：- specify the costs of benefits being provided to union offic

28、ials 公布提供給工會(huì)干部的福利費(fèi)用- provide the identity of those to whom they sell assets. 提供購(gòu)買其資產(chǎn)的客戶身份- report travel & entertainment expenses for union officials 報(bào)告工會(huì)干部旅行、娛樂費(fèi)用Obligations義務(wù)Officers and employees of unions must report any loans and benefits received from, or any financial interests in, employers

29、whose workers their union represents and businesses that deal with their unions - 工會(huì)領(lǐng)導(dǎo)和雇員必須公布所有從他們代表的工人的雇主那里獲得的貸款和福利以及其他相關(guān)經(jīng)濟(jì)利益，以及同他們的工會(huì)有交易的企業(yè)。Retain the records necessary to verify the reports for at least five years after the reports are filed - 保持必要的記錄至少五年，用以核實(shí)報(bào)告。Unions must make reports available

30、 to members and permit members to examine records for just cause - 工會(huì)必須讓其會(huì)員能夠獲得報(bào)告并且在有充分理由的情況下檢查記錄。 Obligations義務(wù)Secret ballot elections for union offices - Department of Labor can review in case of members claims of improper election.不記名投票選舉工會(huì)領(lǐng)導(dǎo)如果會(huì)員舉報(bào)選舉作弊，勞動(dòng)部可以審議選舉Bars members of the Communist Party

31、 and convicted felons from holding union office - 禁止共產(chǎn)黨黨員和重罪犯人擔(dān)任工會(huì)職務(wù)Officials who handle union funds or property must be bonded to provide protection against losses - 處理工會(huì)經(jīng)費(fèi)或財(cái)產(chǎn)的工作人員必須保護(hù)財(cái)產(chǎn)不受損失。A union may not have outstanding loans to any one officer or employee that in total exceed $2,000 - 工會(huì)不應(yīng)給任何領(lǐng)

32、導(dǎo)或雇員發(fā)放貸款總額超過2000美元。Safeguards 保障A union officer or employee who embezzles or misappropriates union funds or other assets is punishable by a fine and/or imprisonment. 挪用或盜用工會(huì)經(jīng)費(fèi)或其他資產(chǎn)的工會(huì)官員或雇員會(huì)被罰款和/或監(jiān)禁A union or employer may not pay the fine of any officer or employee convicted of any willful violation

33、of the LMRDA. 如果工會(huì)官員或雇員被指控隨意違反勞資報(bào)告披露法，工會(huì)或雇主不必為其支付罰款。Financial Disclosure Requirements in India印度財(cái)務(wù)披露要求Regulated by Trade Unions Act, 1926 - 適用1926年工會(huì)法Registered union has to submit annual audited accounts, with details of assets & liabilities, along with copy of the rules of the Trade Union to the R

34、egistrar of Trade Unions (Sec 28)注冊(cè)工會(huì)必須提交年度審計(jì)賬戶、資產(chǎn)負(fù)債明細(xì)以及工會(huì)規(guī)章的副本給工會(huì)注冊(cè)員（第28條）Books of accounts, registers & other documents relating to a Trade Union can be inspected by Registrar or any officer authorized by him and by the members of the union注冊(cè)員或者其同工會(huì)會(huì)員一同指定的官員可以檢查工會(huì)的賬簿、記錄以及其他同工會(huì)相關(guān)的文件Failure to submit annual returns can lead to fine &/or deregistration of the union - 如不能提交年度報(bào)告，可能會(huì)導(dǎo)致罰款或注銷Union regulation in Malaysia馬來西亞工會(huì)