着企业机制的转换，关停并转企业越来越多，但在新的《工会会计制度》上未作出具体规定，笔者认为有必要对上述企业工会组织财产物品及结余经费的会计处理作统一规定，更好地规范工会会计管理。一、检查拨缴工会经费收入是否全额拨足由于进行机制转换，行政及工会都将面临新的 However, the new “trade union accounting system” did not make specific provisions, I think it is necessary for the above trade union organization of goods and balances of funds for the unified accounting treatment Regulations, to better regulate trade union accounting management. First, check whether the allocation of funds allocated to trade unions due to the mechanism of conversion, the administration and trade unions will face a new