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一、工会会计制度的沿革工会会计制度经过多年的实践、不断改革和完善,形成了较为完整的组织体系和核算制度,对加强工会经费收管用和资产管理起到了积极的作用。工会会计制度在改革开放以来共经历了三次重大变化,第一次是上世纪80年代初、中期,全总出台了一系列制度,如1983年的《基层工会会计制度》,1986年的《县以上工会会计制度》,这些制度沿袭了上世纪六七十年代管理和核算的办法,完善了计划经济体系下工会财务管理和预算制度体系。第二次是1999年的工会会计制度改革,改革的目的是顺应市场经
I. History of the Trade Union Accounting System The trade union accounting system has undergone years of reform and improvement and has formed a relatively complete organizational system and accounting system. It has played a positive role in strengthening the collection and administration of trade union funds and asset management. Since the reform and opening up, the trade union accounting system has undergone three major changes. The first is the introduction of a series of systems at the beginning of the 1980s, the middle and the end of the year. For example, the “grassroots union accounting system” of 1983, the “county Above the trade union accounting system ”, these systems followed the management of the sixties and seventies of last century and accounting methods, improve the planned economy under the system of financial management and budget system. The second is the reform of the accounting system for trade unions in 1999. The purpose of the reform is to conform to the market economy