为加强工会预算管理,保证工会各项经济活动依法,有序、有效的进行,工会应本着“统一领导,分级管理”的原则,建立健全工会会计内部控制和管理的各项规章制度,本文就加强工会会计内部控制、内部管理工作的必要性加以探讨,并在此基础上提出进一步完善工会会计各环节之间相互制约机 In order to strengthen the budgetary management of the trade union and ensure that all economic activities of the trade union are conducted in accordance with the law, in an orderly and effective manner, the trade unions should establish and improve various rules and regulations governing the internal control and management of trade union accounting in line with the principle of “unified leadership and hierarchical management.” On the necessity of strengthening the internal control and internal management of trade union accounting, this paper also discusses the necessity of further improving the mutual restraint between the various links of the trade union accounting