Trade union members are not divided into internal and external members, and the trade union fees are collected by the unit. The trade union funds review committee or economic review committee set up in each unit shall supervise the trade union funds and welfare expenditure of the unit, and the municipal federation of trade unions funds review committee shall conduct random inspection and supervision on the municipal grassroots trade union funds and expenditure from time to time. The All China Federation of Trade Unions is responsible for supervising and inspecting the management of the income, expenditure and use of trade union funds in the national trade union system. According to the management system of "unified leadership and hierarchical management", trade unions at all levels below the provincial level should strengthen the supervision and inspection of the management of the income, expenditure and use of funds of the trade union at the same level and at the next lower level, and the trade union at the next lower level should regularly report the financial supervision and inspection to the trade union committee at the same level and the trade union at the next higher level.
 Legal basis
 Article 20 of the Measures for the Administration of Revenue and Expenditure of Grass roots Trade Union Funds, the All China Federation of Trade Unions is responsible for supervising and inspecting the management of the revenue, expenditure and use of trade union funds in the national trade union system. According to the management system of "unified leadership and hierarchical management", trade unions at all levels below the provincial level should strengthen the supervision and inspection of the management of the income, expenditure and use of funds of the trade union at the same level and at the next lower level, and the trade union at the next lower level should regularly report the financial supervision and inspection to the trade union committee at the same level and the trade union at the next higher level.