工会财务会计工作是工会工作的重要组成部分,在工会全面履行各项社会职能,建设中国特色社会主义工会中起着重要的物质保障作用。面对快速发展的经济形势和新会计制度的实施,加强新形势下工会财务会计规范化建设,更有利于巩固工会工作基础,为工会工作顺利开展提供坚实的物质保障,是摆在各级工会财务人员面前的重要课题。对基层单位工会财务会计实行规范化管理,是提高资金使用效益,规范财务会计行为的有效措施。《工会财务会计管理规范》中全面规范了包 The trade union’s financial and accounting work is an important part of the work of trade unions and plays an important role in safeguarding the social functions of the trade unions in an all-round way and building socialism unions with Chinese characteristics. In the face of the rapidly developing economic situation and the implementation of the new accounting system, strengthening the standardization of trade and financial accounting in the new situation is more conducive to consolidating the foundation of trade union work and providing a solid material guarantee for the smooth progress of trade union work. An important issue in front of staff. The standardized management of the financial accounting of trade unions in the grass-roots units is an effective measure to improve the efficiency of capital utilization and standardize the financial accounting practices. “Trade Union Financial Accounting Management Code” in a comprehensive standard package