基层工会财务管理是工会财务的工作重点。为提升广大基层工会财务人员素质和财务工作水平,大连市总工会对本市基层企事业单位进行了全面的调研,对本市各级工会财务管理现状和人员配备情况进行了深入的分析发现:目前市直属基层工会中,兼职工会会计占基层工会会计总数的97%,在专职会计中同时兼任女工、生活等其他工作的约占82%,真正的专职 Grassroots trade union financial management is the focus of trade union finance. In order to enhance the quality of financial personnel and the level of financial work of the grassroots trade unions, the General Federation of Dalian conducted a comprehensive survey of the grass-roots enterprises and institutions in the city and conducted an in-depth analysis of the status quo and staffing of trade unions at all levels in the city. Directly under the grass-roots trade unions, part-time trade union accounting for 97% of the total number of grass-roots trade unions, full-time accounting concurrently women and men, living and other work accounted for about 82% of the real full-time