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为加强工会经费的管理，及时准确反映工会资产状况，妥善解决工会经费呆账问题，参照财政部印发的《财政周转金呆账处理规定》及《企业会计制度》，制定本办法。一、呆账的确认本办法仅适用于工会经费形成的由工会财务部门管理的呆账。凡下列情况之一，可确认为呆账：（一）投
In order to strengthen the management of trade union funds, promptly and accurately reflect the assets of trade unions, and properly solve the problem of bad debts of trade union funds, these Measures are formulated with reference to the Provisions on Handling Bad Circulating Funds and the Accounting System for Business Enterprises issued by the Ministry of Finance. First, the confirmation of bad debts This approach applies only to trade unions formed by the financial sector management of bad debts. One of the following circumstances, can be identified as bad debts: (A) investment