很多企业是由企业财务会计兼工会会计,同时企业出纳兼工会出纳,也就是一套人马、两套账,即企业财务账和企业工会账。工会虽然有自己独立的账号,有专设的科目,但因日常核算由企业会计兼管,在会计操作实务中常常会出现诸如科目设置不规范、费用开支渠道不清、权责难分等问题。笔者就工会兼职会计日常实务操作中出现的常见问题提出一些处理方法,以此抛砖引玉。 Many companies are financial accounting and trade union accounting, corporate cashier and union cashier, that is, a set of troops, two sets of accounts, that is, corporate financial accounts and corporate union accounts. Although trade unions have their own independent accounts and specialized subjects, due to the daily accounting by the enterprise accounting and management, accounting practices often appear such as account setting is not standardized, the cost of expenditure channels is not clear, power and responsibility and other issues. The author put forward some solutions to the common problems appearing in the routine practice of part-time accounting in the labor union, in order to start a discussion.