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

TradeUnions’Resources&FinancialReporting

工會(huì)資源和財(cái)務(wù)報(bào)告TradeUnions’Resources&Fina1Anidealdemocratictradeunion

理想的民主工會(huì)Sourcesof&generaltrendsinUnionFinance

工會(huì)經(jīng)費(fèi)資源和總體趨勢Lawsgoverningthefinancialmanagementoflaborunions

關(guān)于工會(huì)財(cái)務(wù)管理的法律Anidealdemocratictradeunio2UnionResourcesforCollectiveAction

采取集體行動(dòng)的工會(huì)資源Canbedividedbroadlyintwocategories:廣義上可以被分為兩類：Onbalancesheets(resourcesthatappearonTUfinancialreports)-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）Offbalancesheets(uncostedinputs):

資產(chǎn)負(fù)債表上沒有的內(nèi)容（不可數(shù)的投入）： suchasvolunteerwork(unionactivists,unpaidunionactivity)employerprovidedfacilities(timeoffforunionwork,accesstooffice&electronicsupport&expensespaymentstounionrepresentatives)-

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UnionResourcesforCollective3Financeasanindicatorofdemocraticunion

財(cái)務(wù)——民主工會(huì)的標(biāo)志Sourceofunionfunds&rateofcontribution–whopaystheunion?Whofixestherate?-工會(huì)經(jīng)費(fèi)來源和繳納比例——誰來支付給工會(huì)？誰來制定繳納比例？Methodsofcollection-principleofvoluntarypaymentofdues-收繳方式——自愿支付會(huì)費(fèi)的原則Administration&useofunionfunds–bywhom(electedtradeunionbodies)?forwhat?- 工會(huì)經(jīng)費(fèi)管理和使用——由誰來管理（選舉出來的工會(huì)部門）？用在哪里？Controlofexpenditure-Regularreporting,electedauditcommittees,membersrighttoinspect,-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Freedomtoelect&replace-自由選舉/替換Financeasanindicatorofdem4Union’sfinancialresources工會(huì)的財(cái)務(wù)資源Mainsource:Membershipfees(fixed,flatrateorfixedpercentageofworkersearnings)-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）Specialfundcollection–ex.basedonwageagreementsignedoratthetime ofannualbonuspaymentstoworkers-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)Specialfundcollectiontomeetspecificobjectivesorcrisis(suchasforunion buildingfund,specificorganizingdrives,crisis/campaignsituation)

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)）Unionincomesfromservices(filingtaxreturns,accesstosocialsecurity)

工會(huì)服務(wù)收入（填寫納稅申報(bào)單、提供社會(huì)保障）Otherincomes–frominvestmentsofunionfunds,rentals

其他收入——工會(huì)經(jīng)費(fèi)投資、租金(insomecountries)fromgovernmentforeducationandtrainingofworkers

（在某些國家）政府為工人提供教育和培訓(xùn)的資金Union’sfinancialresources工會(huì)5Howareduescollected?

怎樣收繳工會(huì)會(huì)費(fèi)？Personalcollectionofuniondues–ex:shopstewardcollectionsystem-directdebitfromabankaccountorpaidincashorbychequetoaunionrepresentativeorfulltimeofficial-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。Thecheckoffsystem–onauthorizationfromtheworkers,managementdeductsdirectlyfromwages&depositsintounionaccount-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InChina?-在中國？Howareduescollected?

怎樣收繳工6TrendsinUnionFinances工會(huì)經(jīng)費(fèi)管理趨勢Ingeneral,tradeunionsarepoorlyresourcedorganizations&conditionshavedeterioratedinrecentyears–membershipbase&coverageofcollectivebargaininghasbeendeclining&thishasaffectedalsotheincomes/resourcesoftheunions.

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。Unionsubscriptionsincreasedlessthanthewagesandprices

工會(huì)會(huì)費(fèi)比工資和物價(jià)上漲速度慢Unionadministrativecostspercapitahaverisenmorethanperheadsubscription-工會(huì)人均管理費(fèi)用比人均會(huì)費(fèi)增長幅度大Decentralizationofcollectivebargaininghasincreasedworkloadsandcostsofservicingmembersatenterpriselevels-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TrendsinUnionFinances工會(huì)經(jīng)費(fèi)管7UnionResponses

工會(huì)的應(yīng)對(duì)措施Expandmembership–

limitedsuccess

增加會(huì)員——成效甚微Mergerstoconsolidatememberships,financeandtogenerateeconomiesofscale(reductioninpercapitacosts)–forexample:inUKbetween1990and2005,thenumberofunionsfellbyover40percent-InGermany,thereareonly7or8nationalunionstoday–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：英國在1990年至2005年，工會(huì)數(shù)量下降了40%多；在德國，現(xiàn)在只剩下7、8家全國性的產(chǎn)業(yè)工會(huì)；國際工會(huì)聯(lián)合會(huì)；國際工聯(lián)Dependenceonincomesfrominvestments&unionassets-依賴于投資和工會(huì)資產(chǎn)獲得的收入U(xiǎn)nionResponses工會(huì)的應(yīng)對(duì)措施Expand8UnionResponses工會(huì)的應(yīng)對(duì)措施Useofstrikefundsforfinancingunionexpenditures(inJapan,UK,Scandinaviancountries,Germany,etcthesestrikefundsrunintomillionsofdollars–sincestrikeshavebecomerare,thesefundsrepresentanimportantsourceofunionfinance)-使用罷工基金來支持工會(huì)支出（在日本、英國、北歐國家、德國等國家罷工基金高達(dá)數(shù)百萬美元——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）Statesubsidies&refundsofexpensesforactivitiessuchasparticipationinindustrialtribunals,edu.&trg,assistanceinfilingtaxreturns,socialsecurityservices(suchasmadeavailableinItaly&Francebysocialprotectionagencies,state-runcompanies,regional&localauthorities)-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、法國等由社會(huì)保護(hù)機(jī)構(gòu)、國有企業(yè)、區(qū)域或地方政府提供的服務(wù)）UnionResponses工會(huì)的應(yīng)對(duì)措施Useof9IRpoliciesconducivetounionfinances

有益于工會(huì)財(cái)務(wù)工作的產(chǎn)業(yè)關(guān)系政策RighttoFoA&CB-結(jié)社自由和集體談判權(quán)力Industry-widecollectivebargaining(asagainstenterprisebased)-產(chǎn)業(yè)范圍內(nèi)的集體談判（與企業(yè)集體談判相對(duì)）Closedshopsystems-只雇傭某工會(huì)會(huì)員的體系A(chǔ)gencyfeesystemfornon-members(asinsomestatesinUS)-對(duì)非會(huì)員征收中介費(fèi)的體系（在美國某些州實(shí)行）Checkoffsystem-會(huì)費(fèi)代繳體系IRpoliciesconducivetounion10

ReportingObligationsofTradeUnions:Examplesfromsomecountries

工會(huì)的通報(bào)義務(wù)：某些國家的案例 ReportingObligationsofTrad11Financialregulation&DisclosureinUK

英國的金融監(jiān)管及披露Unionsregulatedthru‘TradeUnionandLabourRelations(Consolidation)Act1992’-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CertificationOfficerisempoweredtoinvestigatethefinancial&otheraffairsoftradeunions(excepttradeunionsmadeupwhollyormainlyofrepresentativesofconstituentaffiliatedorganisations)-注冊官員有權(quán)調(diào)查工會(huì)的財(cái)務(wù)及其他事務(wù)（除非工會(huì)全部或部分由會(huì)員組織組成）Nationalunionsarerequiredtosubmitdetailsofincome,expenditureandassetsinastandardizedform,alongwithanauditedsetofaccountstotheCertificationOffice.-全國工會(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)還要向注冊辦公室提交一組經(jīng)過審計(jì)的賬戶。Financialregulation&Disclos12StatementtounionmembersinUK

致英國會(huì)員的聲明

Within8weeksofthesubmissionoftheannualreturntotheCertificationOfficer,theunionmustinformthemembersabout-在向注冊辦公室提交年度報(bào)告后8個(gè)星期之內(nèi)，工會(huì)必須向其會(huì)員告知：Totalincomeandexpenditureoftheunion-工會(huì)的總收入和總支出Incomefrommembershipdues-工會(huì)會(huì)費(fèi)收入Totalincome&expenditureofanypoliticalfundoftheunion

工會(huì)所有政治基金的總收入和總支出Salary&otherbenefitspaidtotheunionofficebearers

工會(huì)辦公室人員的工資和其它福利Howmembercancomplainincaseofirregularityinthefinancialaffairsoftheunion-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/about_us.aspxStatementtounionmembersin13ObligationsofUnionsinAustralia

澳大利亞工會(huì)的義務(wù)RegulatedbySchedule1totheWorkplaceRelationsAct(theRegistrationandAccountabilityofOrganisationsSchedule).-《工作場所關(guān)系法案》第一條計(jì)劃（組織注冊和責(zé)任計(jì)劃）規(guī)定： Mainobligations:

主要義務(wù)：Maintainfinancialrecords-保持財(cái)務(wù)記錄PrepareGeneralPurposeFinancialReport

制定總體財(cái)務(wù)報(bào)告CommitteeofManagementStatement

管理委員會(huì)聲明OperatingReport-運(yùn)行報(bào)告ObligationsofUnionsinAustr14ObligationsofUnionsinAustralia

澳大利亞工會(huì)的義務(wù)(within90daysofthefinancialyear-end)submitauditedannualfinancialreporttotheIndustrialRegistrar-withacertificatebytheSecretaryoftheunionthatthedocumentslodgedarecopiesofthedocumentsprovidedtomembersandpresentedtoameeting（財(cái)政年結(jié)束后90天內(nèi)）向產(chǎn)業(yè)注冊員提交接受過審計(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Rightofmemberstocopyofthefinancialreports–freeofcharge-會(huì)員有權(quán)獲得財(cái)務(wù)報(bào)告的副本——免費(fèi)ObligationsofUnionsinAustr15ObligationsofUnionsinAustralia

澳大利亞工會(huì)的義務(wù)Fullfinancialreporttobepresentedtogeneralmeetingofthemembers-會(huì)員大會(huì)上提交完整的財(cái)務(wù)報(bào)告Registrarcanauthorizeamemberorsomeoneonbehalfofthemembertoinspectfinancialrecords

注冊員可以授權(quán)會(huì)員或其他人代表會(huì)員檢查財(cái)務(wù)記錄Noncompliancecanleadtofine&inextremecasestoderegistrationoftheunion–butthisisnotgenerallydone-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ObligationsofUnionsinAustr16FinancialReporting&DisclosureinUS

美國的財(cái)務(wù)報(bào)告和信息披露RegulatedthruLabor-ManagementReportingandDisclosureActof1959(LMRDA-alsoknownastheLandrum-GriffinAct)–appliesalsotoEmployersandlabor-relationsconsultants

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&locallaborfederationsandpublicsectoremployeesunionsarenotcovered-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Requiresunionstofiledetailedannualfinancialreports,constitutionsandby-lawswiththeU.S.DepartmentofLabor.

要求工會(huì)向美國勞動(dòng)部提交詳細(xì)年度財(cái)務(wù)報(bào)告、章程和規(guī)章制度FinancialdisclosureformspostedontheInternetforanyonetoinspect-公布財(cái)務(wù)披露表在網(wǎng)上供所有人查看。FinancialReporting&Disclosu17ObligationsunderLMRDA

《勞資報(bào)告披露法》規(guī)定的義務(wù)Unionswithmorethan$250,000inannualreceiptsneedtodisclosedetailedinformationonallexpendituresof$5,000ormoreintheirannualfinancialreportstothegovernment-年收入超過25萬美元的工會(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)。Regulationsrequirethatunions:法律要求工會(huì)：

-specifythecostsofbenefitsbeingprovidedtounionofficials

公布提供給工會(huì)干部的福利費(fèi)用 -providetheidentityofthosetowhomtheysellassets.

提供購買其資產(chǎn)的客戶身份 -reporttravel&entertainmentexpensesforunionofficials

報(bào)告工會(huì)干部旅行、娛樂費(fèi)用ObligationsunderLMRDA

《勞資報(bào)告18Obligations…義務(wù)……Officersandemployeesofunionsmustreportanyloansandbenefitsreceivedfrom,oranyfinancialinterestsin,employerswhoseworkerstheirunionrepresentsandbusinessesthatdealwiththeirunions-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)。Retaintherecordsnecessarytoverifythereportsforatleastfiveyearsafterthereportsarefiled-保持必要的記錄至少五年，用以核實(shí)報(bào)告。Unionsmustmakereportsavailabletomembersandpermitmemberstoexaminerecordsforjustcause-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)……Officersande19Obligations…義務(wù)……Secretballotelectionsforunionoffices-DepartmentofLaborcanreviewincaseofmembers'claimsofimproperelection.

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BarsmembersoftheCommunistPartyandconvictedfelonsfromholdingunionoffice-禁止共產(chǎn)黨黨員和重罪犯人擔(dān)任工會(huì)職務(wù)Officialswhohandleunionfundsorpropertymustbebondedtoprovideprotectionagainstlosses-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。Aunionmaynothaveoutstandingloanstoanyoneofficeroremployeethatintotalexceed$2,000-工會(huì)不應(yīng)給任何領(lǐng)導(dǎo)或雇員發(fā)放貸款總額超過2000美元。Obligations…義務(wù)……Secretballot20Safeguards保障Aunionofficeroremployeewhoembezzlesormisappropriatesunionfundsorotherassetsispunishablebyafineand/orimprisonment.

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AunionoremployermaynotpaythefineofanyofficeroremployeeconvictedofanywillfulviolationoftheLMRDA.

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。Safeguards保障Aunionofficero21FinancialDisclosureRequirementsinIndia

印度財(cái)務(wù)披露要求RegulatedbyTradeUnionsAct,1926-適用1926年《工會(huì)法》Registeredunionhastosubmitannualauditedaccounts,withdetailsofassets&liabilities,alongwithcopyoftherulesoftheTradeUniontotheRegistrarofTradeUnions(Sec28)

注冊工會(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)注冊員（第28條）Booksofaccounts,registers&otherdocumentsrelatingtoaTradeUnioncanbeinspectedbyRegistraroranyofficerauthorizedbyhimandbythemembersoftheunion

注冊員或者其同工會(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Failuretosubmitannualreturnscanleadtofine&/orderegistrationoftheunion-如不能提交年度報(bào)告，可能會(huì)導(dǎo)致罰款或注銷FinancialDisclosureRequireme22UnionregulationinMalaysia

馬來西亞工會(huì)監(jiān)管RegulatedbyTRADEUNIONSACT,1959-適用1959年《工會(huì)法》Nounioncanfunctionunlessregisteredwithgovt-DirectorGeneralforIndustrialRelations&theMinisterofLabourhasmainpowerstoregulateunions-任何工會(huì)都必須在政府注冊之后才可以運(yùn)行——產(chǎn)業(yè)關(guān)系總書記和勞動(dòng)部長擁有監(jiān)管工會(huì)的主要權(quán)利Lawmandatessubmissionofannualauditedstatementofaccounts,withdetails-法律要求工會(huì)提交年度賬戶審計(jì)報(bào)告及賬戶明細(xì)Rightofmembers&DeptofLabourtoinspectaccounts&records(Sec55,56,57)&receivecopiesfreeofcharge

會(huì)員和勞動(dòng)部有權(quán)檢查工會(huì)的賬戶和記錄（第55、56、57條），也可以免費(fèi)獲得賬戶記錄副本UnionregulationinMalaysia

馬23FinancialReportingbytheUnions:Issues

工會(huì)財(cái)務(wù)報(bào)告：問題Questionoffinanceincaseofunionsismorepoliticalthantechnical-工會(huì)經(jīng)費(fèi)與其說是技術(shù)問題，不如說是政治問題Nostandardizedformatforunionfinancialreportsthateveryunionhastofollowactualdegreeofdisclosurevariesfromuniontounion-工會(huì)財(cái)務(wù)報(bào)告沒有標(biāo)準(zhǔn)化格式各個(gè)工會(huì)之間信息披露的實(shí)際程度不同Majorityoftheunionsnotcomplyingwithfinancialdisclosurelawsarethosewithsmallmemberships&verylittlefunds.

多數(shù)不遵守財(cái)務(wù)披露法律的工會(huì)為會(huì)員人數(shù)和經(jīng)費(fèi)較少的工會(huì)Propertyholdings(land&buildings)arereportedatcostprice(ratherthancurrentmarketprices)unionassetsholdingsareunderestimated-資產(chǎn)所有（土地和建筑）的報(bào)告往往為成本價(jià)（而不是市場價(jià)）

工會(huì)資產(chǎn)所有被低估FinancialReportingbytheUni24TradeUnions’Resources&FinancialReporting

工會(huì)資源和財(cái)務(wù)報(bào)告TradeUnions’Resources&Fina25Anidealdemocratictradeunion

理想的民主工會(huì)Sourcesof&generaltrendsinUnionFinance

工會(huì)經(jīng)費(fèi)資源和總體趨勢Lawsgoverningthefinancialmanagementoflaborunions

關(guān)于工會(huì)財(cái)務(wù)管理的法律Anidealdemocratictradeunio26UnionResourcesforCollectiveAction

采取集體行動(dòng)的工會(huì)資源Canbedividedbroadlyintwocategories:廣義上可以被分為兩類：Onbalancesheets(resourcesthatappearonTUfinancialreports)-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）Offbalancesheets(uncostedinputs):

資產(chǎn)負(fù)債表上沒有的內(nèi)容（不可數(shù)的投入）： suchasvolunteerwork(unionactivists,unpaidunionactivity)employerprovidedfacilities(timeoffforunionwork,accesstooffice&electronicsupport&expensespaymentstounionrepresentatives)-

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UnionResourcesforCollective27Financeasanindicatorofdemocraticunion

財(cái)務(wù)——民主工會(huì)的標(biāo)志Sourceofunionfunds&rateofcontribution–whopaystheunion?Whofixestherate?-工會(huì)經(jīng)費(fèi)來源和繳納比例——誰來支付給工會(huì)？誰來制定繳納比例？Methodsofcollection-principleofvoluntarypaymentofdues-收繳方式——自愿支付會(huì)費(fèi)的原則Administration&useofunionfunds–bywhom(electedtradeunionbodies)?forwhat?- 工會(huì)經(jīng)費(fèi)管理和使用——由誰來管理（選舉出來的工會(huì)部門）？用在哪里？Controlofexpenditure-Regularreporting,electedauditcommittees,membersrighttoinspect,-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Freedomtoelect&replace-自由選舉/替換Financeasanindicatorofdem28Union’sfinancialresources工會(huì)的財(cái)務(wù)資源Mainsource:Membershipfees(fixed,flatrateorfixedpercentageofworkersearnings)-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）Specialfundcollection–ex.basedonwageagreementsignedoratthetime ofannualbonuspaymentstoworkers-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)Specialfundcollectiontomeetspecificobjectivesorcrisis(suchasforunion buildingfund,specificorganizingdrives,crisis/campaignsituation)

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)）Unionincomesfromservices(filingtaxreturns,accesstosocialsecurity)

工會(huì)服務(wù)收入（填寫納稅申報(bào)單、提供社會(huì)保障）Otherincomes–frominvestmentsofunionfunds,rentals

其他收入——工會(huì)經(jīng)費(fèi)投資、租金(insomecountries)fromgovernmentforeducationandtrainingofworkers

（在某些國家）政府為工人提供教育和培訓(xùn)的資金Union’sfinancialresources工會(huì)29Howareduescollected?

怎樣收繳工會(huì)會(huì)費(fèi)？Personalcollectionofuniondues–ex:shopstewardcollectionsystem-directdebitfromabankaccountorpaidincashorbychequetoaunionrepresentativeorfulltimeofficial-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。Thecheckoffsystem–onauthorizationfromtheworkers,managementdeductsdirectlyfromwages&depositsintounionaccount-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InChina?-在中國？Howareduescollected?

怎樣收繳工30TrendsinUnionFinances工會(huì)經(jīng)費(fèi)管理趨勢Ingeneral,tradeunionsarepoorlyresourcedorganizations&conditionshavedeterioratedinrecentyears–membershipbase&coverageofcollectivebargaininghasbeendeclining&thishasaffectedalsotheincomes/resourcesoftheunions.

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。Unionsubscriptionsincreasedlessthanthewagesandprices

工會(huì)會(huì)費(fèi)比工資和物價(jià)上漲速度慢Unionadministrativecostspercapitahaverisenmorethanperheadsubscription-工會(huì)人均管理費(fèi)用比人均會(huì)費(fèi)增長幅度大Decentralizationofcollectivebargaininghasincreasedworkloadsandcostsofservicingmembersatenterpriselevels-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TrendsinUnionFinances工會(huì)經(jīng)費(fèi)管31UnionResponses

工會(huì)的應(yīng)對(duì)措施Expandmembership–

limitedsuccess

增加會(huì)員——成效甚微Mergerstoconsolidatememberships,financeandtogenerateeconomiesofscale(reductioninpercapitacosts)–forexample:inUKbetween1990and2005,thenumberofunionsfellbyover40percent-InGermany,thereareonly7or8nationalunionstoday–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：英國在1990年至2005年，工會(huì)數(shù)量下降了40%多；在德國，現(xiàn)在只剩下7、8家全國性的產(chǎn)業(yè)工會(huì)；國際工會(huì)聯(lián)合會(huì)；國際工聯(lián)Dependenceonincomesfrominvestments&unionassets-依賴于投資和工會(huì)資產(chǎn)獲得的收入U(xiǎn)nionResponses工會(huì)的應(yīng)對(duì)措施Expand32UnionResponses工會(huì)的應(yīng)對(duì)措施Useofstrikefundsforfinancingunionexpenditures(inJapan,UK,Scandinaviancountries,Germany,etcthesestrikefundsrunintomillionsofdollars–sincestrikeshavebecomerare,thesefundsrepresentanimportantsourceofunionfinance)-使用罷工基金來支持工會(huì)支出（在日本、英國、北歐國家、德國等國家罷工基金高達(dá)數(shù)百萬美元——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）Statesubsidies&refundsofexpensesforactivitiessuchasparticipationinindustrialtribunals,edu.&trg,assistanceinfilingtaxreturns,socialsecurityservices(suchasmadeavailableinItaly&Francebysocialprotectionagencies,state-runcompanies,regional&localauthorities)-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、法國等由社會(huì)保護(hù)機(jī)構(gòu)、國有企業(yè)、區(qū)域或地方政府提供的服務(wù)）UnionResponses工會(huì)的應(yīng)對(duì)措施Useof33IRpoliciesconducivetounionfinances

有益于工會(huì)財(cái)務(wù)工作的產(chǎn)業(yè)關(guān)系政策RighttoFoA&CB-結(jié)社自由和集體談判權(quán)力Industry-widecollectivebargaining(asagainstenterprisebased)-產(chǎn)業(yè)范圍內(nèi)的集體談判（與企業(yè)集體談判相對(duì)）Closedshopsystems-只雇傭某工會(huì)會(huì)員的體系A(chǔ)gencyfeesystemfornon-members(asinsomestatesinUS)-對(duì)非會(huì)員征收中介費(fèi)的體系（在美國某些州實(shí)行）Checkoffsystem-會(huì)費(fèi)代繳體系IRpoliciesconducivetounion34

ReportingObligationsofTradeUnions:Examplesfromsomecountries

工會(huì)的通報(bào)義務(wù)：某些國家的案例 ReportingObligationsofTrad35Financialregulation&DisclosureinUK

英國的金融監(jiān)管及披露Unionsregulatedthru‘TradeUnionandLabourRelations(Consolidation)Act1992’-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CertificationOfficerisempoweredtoinvestigatethefinancial&otheraffairsoftradeunions(excepttradeunionsmadeupwhollyormainlyofrepresentativesofconstituentaffiliatedorganisations)-注冊官員有權(quán)調(diào)查工會(huì)的財(cái)務(wù)及其他事務(wù)（除非工會(huì)全部或部分由會(huì)員組織組成）Nationalunionsarerequiredtosubmitdetailsofincome,expenditureandassetsinastandardizedform,alongwithanauditedsetofaccountstotheCertificationOffice.-全國工會(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)還要向注冊辦公室提交一組經(jīng)過審計(jì)的賬戶。Financialregulation&Disclos36StatementtounionmembersinUK

致英國會(huì)員的聲明

Within8weeksofthesubmissionoftheannualreturntotheCertificationOfficer,theunionmustinformthemembersabout-在向注冊辦公室提交年度報(bào)告后8個(gè)星期之內(nèi)，工會(huì)必須向其會(huì)員告知：Totalincomeandexpenditureoftheunion-工會(huì)的總收入和總支出Incomefrommembershipdues-工會(huì)會(huì)費(fèi)收入Totalincome&expenditureofanypoliticalfundoftheunion

工會(huì)所有政治基金的總收入和總支出Salary&otherbenefitspaidtotheunionofficebearers

工會(huì)辦公室人員的工資和其它福利Howmembercancomplainincaseofirregularityinthefinancialaffairsoftheunion-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/about_us.aspxStatementtounionmembersin37ObligationsofUnionsinAustralia

澳大利亞工會(huì)的義務(wù)RegulatedbySchedule1totheWorkplaceRelationsAct(theRegistrationandAccountabilityofOrganisationsSchedule).-《工作場所關(guān)系法案》第一條計(jì)劃（組織注冊和責(zé)任計(jì)劃）規(guī)定： Mainobligations:

主要義務(wù)：Maintainfinancialrecords-保持財(cái)務(wù)記錄PrepareGeneralPurposeFinancialReport

制定總體財(cái)務(wù)報(bào)告CommitteeofManagementStatement

管理委員會(huì)聲明OperatingReport-運(yùn)行報(bào)告ObligationsofUnionsinAustr38ObligationsofUnionsinAustralia

澳大利亞工會(huì)的義務(wù)(within90daysofthefinancialyear-end)submitauditedannualfinancialreporttotheIndustrialRegistrar-withacertificatebytheSecretaryoftheunionthatthedocumentslodgedarecopiesofthedocumentsprovidedtomembersandpresentedtoameeting（財(cái)政年結(jié)束后90天內(nèi)）向產(chǎn)業(yè)注冊員提交接受過審計(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Rightofmemberstocopyofthefinancialreports–freeofcharge-會(huì)員有權(quán)獲得財(cái)務(wù)報(bào)告的副本——免費(fèi)ObligationsofUnionsinAustr39ObligationsofUnionsinAustralia

澳大利亞工會(huì)的義務(wù)Fullfinancialreporttobepresentedtogeneralmeetingofthemembers-會(huì)員大會(huì)上提交完整的財(cái)務(wù)報(bào)告Registrarcanauthorizeamemberorsomeoneonbehalfofthemembertoinspectfinancialrecords

注冊員可以授權(quán)會(huì)員或其他人代表會(huì)員檢查財(cái)務(wù)記錄Noncompliancecanleadtofine&inextremecasestoderegistrationoftheunion–butthisisnotgenerallydone-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ObligationsofUnionsinAustr40FinancialReporting&DisclosureinUS

美國的財(cái)務(wù)報(bào)告和信息披露RegulatedthruLabor-ManagementReportingandDisclosureActof1959(LMRDA-alsoknownastheLandrum-GriffinAct)–appliesalsotoEmployersandlabor-relationsconsultants

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&locallaborfederationsandpublicsectoremployeesunionsarenotcovered-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Requiresunionstofiledetailedannualfinancialreports,constitutionsandby-lawswiththeU.S.DepartmentofLabor.

要求工會(huì)向美國勞動(dòng)部提交詳細(xì)年度財(cái)務(wù)報(bào)告、章程和規(guī)章制度FinancialdisclosureformspostedontheInternetforanyonetoinspect-公布財(cái)務(wù)披露表在網(wǎng)上供所有人查看。FinancialReporting&Disclosu41ObligationsunderLMRDA

《勞資報(bào)告披露法》規(guī)定的義務(wù)Unionswithmorethan$250,000inannualreceiptsneedtodisclosedetailedinformationonallexpendituresof$5,000ormoreintheirannualfinancialreportstothegovernment-年收入超過25萬美元的工會(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)。Regulationsrequirethatunions:法律要求工會(huì)：

-specifythecostsofbenefitsbeingprovidedtounionofficials

公布提供給工會(huì)干部的福利費(fèi)用 -providetheidentityofthosetowhomtheysellassets.

提供購買其資產(chǎn)的客戶身份 -reporttravel&entertainmentexpensesforunionofficials

報(bào)告工會(huì)干部旅行、娛樂費(fèi)用ObligationsunderLMRDA

《勞資報(bào)告42Obligations…義務(wù)……Officersandemployeesofunionsmustreportanyloansandbenefitsreceivedfrom,oranyfinancialinterestsin,employerswhoseworkerstheirunionrepresentsandbusinessesthatdealwiththeirunions-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)。Retaintherecordsnecessarytoverifythereportsforatleastfiveyearsafterthereportsarefiled-保持必要的記錄至少五年，用以核實(shí)報(bào)告。Unionsmustmakereportsavailabletomembersandpermitmemberstoexaminerecordsforjustcause-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)……Officersande43Obligations…義務(wù)……Secretballotelectionsforunionoffices-DepartmentofLaborcanreviewincaseofmembers'claimsofimproperelection.

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BarsmembersoftheCommunistPartyandconvictedfelonsfromholdingunionoffice-禁止共產(chǎn)黨黨員和重罪犯人擔(dān)任工會(huì)職務(wù)Officialswhohandleunionfundsorpropertymustbebondedtoprovideprotectionagainstlosses-處理工會(huì)經(jīng)