建国后,在党的关怀下,国家以法律形式规定工会独立管理经费。广大工会财务干部以及工会财务积极分子在独立管理经费的岗位上几十年如一日默默地辛勤耕耘着,为职工群众和工运事业的开拓发挥了物质保证作用。然而遗憾的是,在1979年恢复工会独立管理经费十多年来,还没有一部全面系统地反映这方面情况的著作。由《武汉财会》杂志编辑部主编的《工会财会理论与实践》一书,填补了这个空白,这是一件值得庆幸的事,作为该书的一名读者,我谈谈读后的一些感受。第一,该书对工会财务工作的社会和政治地位以及所起的作用都作了充分肯定。中国 After the founding of the PRC, under the care of the party, the state stipulated in the form of laws that the trade unions should independently manage their funds. The vast numbers of trade union cadres and trade union financial activists have worked hard silently for decades on their own to manage their funds and have played a material role in ensuring the development of the workers and workers and the workers’ movement. Regrettably, however, more than a decade have passed since the restoration of the funds for the independent management of trade unions in 1979, and there has been no comprehensive and systematic review of the situation. It is fortunate that this article, “The Theory and Practice of Trade Union Accounting,” edited by the editorial department of “Wuhan Finance and Accounting” magazine, is a thank-you note. As a reader of the book, I will talk about some feelings after reading . First, the book fully affirmed the social and political status of trade union financial work and its role. China