Abstract

The article focuses on analyzing the factors influencing the financial management of superior-level trade unions in the era of digital transformation. Based on theoretical synthesis and practical surveys conducted at several provincial and city labor federations, the study identifies several key groups of factors affecting trade union financial management, including: (1) The trade union financial management policy system, (2) Information technology, (3) Functions and duties of the Trade Union organization, (4) Capacity of financial staff, (5) Awareness of trade union members, (6) Coordination and communication among functional departments and sectors, and (7) Quality of inspection and audit work.
The research results indicate that limitations in financial management at superior-level trade unions primarily stem from the uneven capacity of staff, formalistic inspection processes, and a lack of digitalization application in management. Based on these findings, the article proposes solutions aimed at strengthening trade union financial management at the superior level.