工会会计工作质量水平的高低关系到企业财务保障和企业物质基础,在当前新形势下,存在于工会会计工作中的从业人员素质低、保障体制健全度缺乏等问题严重制约了工会财务工作的落实,众多企业工会纷纷采取相应措施来促进会计规范化程度的提高。本文对存在于工会会计中的缺陷进行简单分析,指明制度建设、人员素质提升的重要性,旨在为相关单位的工会会计相关工作提供借鉴。 Under the current new situation, the quality of practitioners in the accounting work of trade unions is low, and the lack of the guarantee system security seriously restricts the implementation of the financial work of the trade unions , Many enterprises unions have taken appropriate measures to promote the standardization of accounting to improve. This article makes a simple analysis of the defects existing in the trade union accounting, and points out the importance of system construction and personnel quality improvement so as to provide reference for the related work of the unit trade union accounting.