工会事业单位是工会组织为职工群众服务的场所。大部分是不以营利为目的、具有社会公益性、服务性的事业单位。工会事业单位通过对资金的收支预测、实际取得,实际运用和效益(成果)的形成等诸多环节进行财务管理和绩效评价。但由于工会事业单位涉及的行业较多,包括文教、卫生、体育、宣传、出版、娱乐、 Trade unions and institutions are the places where trade union organizations serve the masses of workers. Most are not for profit for the purpose, with social welfare, service institutions. The trade unions and institutions make financial management and performance evaluation through many aspects such as the forecast of income and expenditure of funds, actual acquisition, actual application and the formation of benefits (achievements). However, the trade unions involved in more industries, including culture, education, health, sports, publicity, publishing, entertainment,