新《工会会计制度》第一次增设了“零余额账户用款额度”、“财政应返还额度”两个科目,明确了财政对工会补助资金的核算范围和方式,并纳入工会预算管理,使工会的收支全貌得以反映。同时,财政部在制定制度时,重点设置了“维权支出”等核算科目,体现了中国工 The new “trade union accounting system” for the first time added “zero balance account ”, “financial should be returned ” two subjects, clear the scope of accounting and financial subsidies to trade union and included Union budget management, the union’s revenue and expenditure to be reflected. At the same time, the Ministry of Finance formulated the system, focusing on the establishment of “maintenance of rights expenditure ” and other accounting subjects, reflecting the Chinese workers