近年来，职工互助合作保险工作在各级工会中发展较快，它作为工会组织开展的一项互助互济活动，主要是以会员合作制形式，通过会员个人出资，达到互助保险的目的。这实质上也是一种金融性活动。但这一活动目前在各级工会开展过程中，管理工作、尤其是会计核算工作相对滞后，一 In recent years, the work of mutual aid and cooperation among workers and staff members has developed rapidly at all levels of trade unions. As a mutual aid and mutual aid activity organized by the trade union organizations, it is mainly based on the form of membership cooperation and individual contributions made by members to achieve mutual insurance. This is essentially a kind of financial activity. However, at this stage, the current management of trade unions at all levels and the management work, especially the accounting work, are lagging behind one by one