Trade Unions’ Resources & Financial Reporting 会资源和财务报告
n An ideal democratic trade union 理想的民主 会 n Sources of & general trends in Union Finance 会经费资源和总体趋势 n Laws governing the financial management of labor unions 关于 会财务管理的法律
Union Resources for Collective Action 采取集体行动的 会资源 Can be divided broadly in two categories: 广义上可以被分为两 类： n On balance sheets (resources that appear on TU financial reports) - 资产负债表上表现的内容（出现在 会财务报表 中的资源） n Off balance sheets (uncosted inputs): 资产负债表上没有的内容（不可数的投入）： such as volunteer work (union activists, unpaid union activity) employer provided facilities (time off for union work, access to office & electronic support & expenses payments to union representatives) - 由志愿者 作（ 会活动分子、不必支付 资的 会活动）、雇主提供设施（允许在 作时间开展 会 作、为 会代表提供办公室、电子设备等支持和费用支 付）等为代表的资源
Finance as an indicator of democratic union 财务——民主 会的标志 n Source of union funds & rate of contribution– who pays the union? Who fixes the rate? - 会经费来源和缴纳比例—— 谁来支付给 会？谁来制定缴纳比例？ n n Methods of collection - principle of voluntary payment of dues - 收缴方式——自愿支付会费的原则 Administration & use of union funds – by whom (elected trade union bodies)? for what? - 会经费管理和使用—— 由谁来管理（选举出来的 会部门）？用在哪里？ n Control of expenditure - Regular reporting, elected audit committees, members right to inspect, - 控制开支——定期 报告、选举经审委员会、会员检查的权利 n Freedom to elect & replace - 自由选举/替换
Union’s financial resources 会的财务资源 n Main source: Membership fees (fixed, flat rate or fixed percentage of workers earnings) - 主要来源：会费（定额、固定比例或占 作 收入固定百分比） n Special fund collection – ex. based on wage agreement signed or at the time of annual bonus payments to workers - 资协议或在分发年终奖金时 n 特殊经费收缴——例如基于 Special fund collection to meet specific objectives or crisis (such as for union building fund, specific organizing drives, crisis/campaign situation) 收缴特殊经费以达成特定目标或应对特定危机（例如 会建 设经费、特殊组建活动、应对危机/开展活动） n Union incomes from services (filing tax returns, access to social security) 会服务收入（填写纳税申报单、提供社会保障） n Other incomes – from investments of union funds, rentals 其他收入—— 会经费投资、租金 n (in some countries) from government for education and training of workers （在某些国家）政府为 人提供教育和培训的资金
How are dues collected? 怎样收缴 会会费？ n Personal collection of union dues – ex: shop steward collection system - direct debit from a bank account or paid in cash or by cheque to a union representative or full time official - 个人收缴——例如：企业 会代表收缴体系—— 直接从银行帐户扣缴或以现金/支票的方式缴纳给 会代 表或全职 会干部。 n The check off system – on authorization from the workers, management deducts directly from wages & deposits into union account - 代缴体系——经过 人同意，由管理人员 直接从 资/存款中划拨给 会帐户 n In China? - 在中国？
Trends in Union Finances 会经费管理趋势 n 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 incomes/resources of the unions. 会总体上资源较为贫乏，近些年来状况更加恶化——会员 基础、集体谈判覆盖率下降，影响到 会的收入/资源。 n Union subscriptions increased less than the wages and prices 会会费比 资和物价上涨速度慢 n Union administrative costs per capita have risen more than per head subscription - 会人均管理费用比人均会费增长幅 度大 n Decentralization of collective bargaining has increased workloads and costs of servicing members at enterprise levels 集体谈判的分散化导致企业 会 作负担和会员服务费用 的增加 -
Union Responses 会的应对措施 n Expand membership – limited success 增加会员——成效甚微 n Mergers to consolidate memberships, finance and to generate economies of scale (reduction in per capita costs) – for example: in UK between 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 合并以整合会员和经费资源，创造规模经济（人均费用减 少）——例如：英国在 1990年至 2005年， 会数量下降 了40%多；在德国，现在只剩下7、8家全国性的产业 会； 国际 会联合会；国际 联 n Dependence on incomes from investments & union assets - 依赖于投资和 会资产获得的收入
Union Responses 会的应对措施 n 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) - 使用罢 基金来支持 会支出（在日本、英国、北 欧国家、德国等国家罢 基金高达数百万美元——由于罢 越来越少，这些基金逐渐成为了 会经费的重要来源） n 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, staterun companies, regional & local authorities) - 政府对一些活动 的补贴和费用报销，例如产业法庭、教育培训、协助填写纳 税申报单、社会保障服务（例如在意大利、法国等由社会保 护机构、国有企业、区域或地方政府提供的服务）
IR policies conducive to union finances 有益于 会财务 作的产业关系政策 n n n Right to Fo. A & CB - 结社自由和集体谈判权力 Industry-wide collective bargaining (as against enterprise based) - 产业范围内的集体谈判（与企业集 体谈判相对） Closed shop systems - 只雇佣某 会会员的体系 Agency fee system for non-members (as in some states in US) - 对非会员征收中介费的体系（在美国某些 州实行） Check off system - 会费代缴体系
Reporting Obligations of Trade Unions: Examples from some countries 会的通报义务：某些国家的案例
Financial regulation & Disclosure in UK 英国的金融监管及披露 n Unions regulated thru ‘Trade Union and Labour Relations (Consolidation) Act 1992’ - 会适用于《 1992年 会和 劳动关系（合并）法案》的监管 n 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 册 官 员 有 权 调 查 会 的 财 务 及 其 他 事 务 （除非 会全部或部分由会员组织组成） n 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. - 全国 会必须以标准表格提交收入、支出、资产明细，同时还 要向注册办公室提交一组经过审计的账户。
Statement to union members in UK 致英国会员的声明 Within 8 weeks of the submission of the annual return to the Certification Officer, the union must inform the members about - 在向注册办公室提交年度报告后8个星期之内， 会必须向其会员告知： n n n Total income and expenditure of the union - 总支出 会的总收入和 Income from membership dues - 会会费收入 Total income & expenditure of any political fund of the union 会所有政治基金的总收入和总支出 n Salary & other benefits paid to the union office bearers 会办公室人员的 资和其它福利 n How member can complain in case of irregularity in the financial affairs of the union - 如果发现 会财务有任何问题， 会员怎样提出异议 http: //www. unitetheunion. com/about_us. aspx
Obligations of Unions in Australia 澳大利亚 会的义务 n Regulated by Schedule 1 to the Workplace Relations Act (the Registration and Accountability of Organisations Schedule). - 《 作场所关系法案》第一条 n 计划（组织注册和责任计划）规定： Main obligations: 主要义务： Maintain financial records - 保持财务记录 n Prepare General Purpose Financial Report 制定总体财务报告 n Committee of Management Statement 管理委员会声明 n Operating Report - 运行报告
Obligations of Unions in Australia 澳大利亚 会的义务 n (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 （财政年结束后90天内）向产业注册员提交接受过审计的年 度财务报告——同时需要有 会的书记出具证明，表示这 些材料是提供给会员和会员大会的材料的副本 n Right of members to copy of the financial reports – free of charge - 会员有权获得财务报告的副本——免费
Obligations of Unions in Australia 澳大利亚 会的义务 n n Full financial report to be presented to general meeting of the members - 会员大会上提交完整的财务报告 Registrar can authorize a member or someone on behalf of the member to inspect financial records 注册员可以授权会员或其他人代表会员检查财务记录 n Non compliance can lead to fine & in extreme cases to deregistration of the union – but this is not generally done - 违反法律规定可以处以罚款，在极端情况下可以注 销该 会——但是这一项处罚并不常见
Financial Reporting & Disclosure in US 美国的财务报告和信息披露 n Regulated thru Labor-Management Reporting and Disclosure Act of 1959 (LMRDA - also known as the Landrum-Griffin Act) – applies also to Employers and labor-relations consultants 通过1959年《劳资报告披露法》（又称为《德兰鲁姆－格 里芬法》）监管——同样适用于雇主及劳动关系顾问 n State & local labor federations and public sector employees unions are not covered - 地方、企业 会联合会及公共部门 雇员 会不适用于该法 n Requires unions to file detailed annual financial reports, constitutions and by-laws with the U. S. Department of Labor. 要求 会向美国劳动部提交详细年度财务报告、章程和规章 制度 n Financial disclosure forms posted on the Internet for anyone to inspect - 公布财务披露表在网上供所有人查看。
Obligations under LMRDA 《劳资报告披露法》规定的义务 n Unions with more than $250, 000 in annual receipts need to disclose detailed information on all expenditures of $5, 000 or more in their annual financial reports to the government - 年收入超过25万美元的 会必须在提交给政府的 年度财政报告中公布所有大于等于5000美元支出 的明细。 n Regulations require that unions: 法律要求 会： - specify the costs of benefits being provided to union officials 公布提供给 会干部的福利费用 - provide the identity of those to whom they sell assets. 提供购买其资产的客户身份 - report travel & entertainment expenses for union officials 报告 会干部旅行、娱乐费用
Obligations…义务…… n Officers and employees of unions must report any loans and benefits received from, or any financial interests in, employers whose workers their union represents and businesses that deal with their unions - 会领导和雇员必须 公布所有从他们代表的 人的雇主那里获得的贷款和福利以 及其他相关经济利益，以及同他们的 会有交易的企业。 n Retain the records necessary to verify the reports for at least five years after the reports are filed - 保持必要的记录至少五 年，用以核实报告。 n Unions must make reports available to members and permit members to examine records for just cause - 会必须让其 会员能够获得报告并且在有充分理由的情况下检查记录。
Obligations…义务…… n Secret ballot elections for union offices - Department of Labor can review in case of members' claims of improper election. 不记名投票选举 会领导——如果会员举报选举作弊，劳动 部可以审议选举 n Bars members of the Communist Party and convicted felons from holding union office - 禁止共产党党员和重罪犯人担任 会职务 n Officials who handle union funds or property must be bonded to provide protection against losses - 处理 会经费或财产的 作人员必须保护财产不受损失。 n A union may not have outstanding loans to any one officer or employee that in total exceed $2, 000 - 会不应给任何领导 或雇员发放贷款总额超过2000美元。
Safeguards 保障 n A union officer or employee who embezzles or misappropriates union funds or other assets is punishable by a fine and/or imprisonment. 挪用或盗用 会经费或其他资产的 会官员或雇员会被罚 款和/或监禁 n A union or employer may not pay the fine of any officer or employee convicted of any willful violation of the LMRDA. 如果 会官员或雇员被指控随意违反《劳资报告披露法》， 会或雇主不必为其支付罚款。
Financial Disclosure Requirements in India 印度财务披露要求 n Regulated by Trade Unions Act, 1926 - 法》 n 适用 1926年《 会 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 Registrar of Trade Unions (Sec 28) 注册 会必须提交年度审计账户、资产负债明细以及 会规 章的副本给 会注册员（第 28条） n 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 注册员或者其同 会会员一同指定的官员可以检查 会的账 簿、记录以及其他同 会相关的文件 n Failure to submit annual returns can lead to fine &/or deregistration of the union - 如不能提交年度报告，可能会导 致罚款或注销
Union regulation in Malaysia 马来西亚 会监管 n Regulated by TRADE UNIONS ACT, 1959 - 适用 1959年《 会法》 n No union can function unless registered with govt - Director General for Industrial Relations & the Minister of Labour has main powers to regulate unions - 任何 会都必须在政府注 册之后才可以运行——产业关系总书记和劳动部长拥有监 管 会的主要权利 n Law mandates submission of annual audited statement of accounts, with details - 法律要求 会提交年度账户审计报 告及账户明细 n Right of members & Dept of Labour to inspect accounts & records (Sec 55, 56, 57) & receive copies free of charge 会员和劳动部有权检查 会的账户和记录（第 55、56、 57条），也可以免费获得账户记录副本
Financial Reporting by the Unions: Issues 会财务报告：问题 n n Question of finance in case of unions is more political than technical - 会经费与其说是技术问题，不如说是政治问题 No standardized format for union financial reports that every union has to follow actual degree of disclosure varies from union to union - 会财务报告没有标准化格式 各个 会 之间信息披露的实际程度不同 n Majority of the unions not complying with financial disclosure laws are those with small memberships & very little funds. 多数不遵守财务披露法律的 会为会员人数和经费较少的 会 n Property holdings (land & buildings) are reported at cost price (rather than current market prices) union assets holdings are underestimated - 资产所有（土地和建筑）的报告往 往为成本价（而不是市场价） 会资产所有被低估
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