会计作为一种经济管理工作的通用工具,除按相关准则规定进行规范的核算管理外,还须相应设置一些有可比性的、符合会计通用语言的绩效考评指标定期披露,才能充分利用会计信息,科学、全面地考核评价一个单位、一个部门乃至一个行业的经济工作成果。新的《工会会计制度》实施后,各级工会 Accounting as a common tool for economic management work, in addition to the normative accounting management as required by the relevant guidelines, some comparable and conformity accounting performance indicators must be regularly disclosed in order to make full use of accounting information, Scientific, comprehensive assessment of a unit, a sector and even an industry economic results. After the implementation of the new “trade union accounting system”, trade unions at all levels