一、工会会计档案的作用和特点１ 工会会计档案是在工会会计活动中形成的。它来源于一定的形成单位 ,产生于该单位的工会会计活动之中。它的一个重要特征 ,是根源于具有合法地位的工会组织和会计人员所进行的会计职能活动。其内容主要是指会计凭证、会计账簿和会计报表等会计核 First, the role and characteristics of trade union accounting files A trade union accounting files formed in the accounting activities of trade unions. It comes from a certain formation unit, resulting from the union’s accounting activities. An important feature of this is that it derives from the accounting functions and activities carried out by trade union organizations and accountants with a legal status. Its content mainly refers to the accounting vouchers, accounting books and accounting statements and other accounting