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由财政部颁布的新《工会会计制度》,从2010年1月1日起,在全国各级工会组织范围内实施,新《工会会计制度》以《会计法》、《工会法》为依据,是规范各级工会组织行为和会计核算的国家级会计法规,适应了建设中国特色社会主义工会的需要,对促进各级工会组织更好地发挥维护职工权益的职能,特别是对加强工会财务会计管理规范化建设,具有非常重要的意义。
The new “trade union accounting system” promulgated by the Ministry of Finance, starting from January 1, 2010, is implemented within the framework of trade union organizations at all levels in the country. The new “trade union accounting system” is based on the “Accounting Law” and the “Trade Union Law” It is a national-level accounting code that regulates the behavior and accounting of trade unions at all levels, meets the needs of building a socialist trade union with Chinese characteristics, and plays an important role in promoting trade union organizations at all levels to give full play to their functions of safeguarding employees’ rights and interests, Management standardization, has a very important significance.