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2009年五月,财政部印发关于《工会会计制度》、《工会新旧会计制度有关衔接问题的处理规定》、全国总工会印发《工会财务会计管理规范》,这些制度和规范为切实加强工会财务会计管理和规范财务会计行为提供了基层性的依据,为新旧会计制度的衔接做出业务性的保障。本人从事基层工会会计工作多年,现将工会财务会计管理中存在的问题提出一些改进措施和建议。
In May 2009, the Ministry of Finance issued the Regulations on the Trade Union Accounting System and the Regulations on the Cohesion of the Old and New Accounting Systems in the Trade Unions, and the All-China Federation of Trade Unions issued the Regulations on the Management of Financial Accounting of the Trade Unions. These rules and regulations are formulated to effectively strengthen the trade union financial accounting Management and standardize the financial accounting behavior provides the basis of the grassroots, the convergence of the old and new accounting system to make business protection. I have been engaged in accounting for grass-roots trade unions for many years. I hereby put forward some improvements and suggestions on the problems existing in the management of trade unions’ financial accounting.