近年来,地方财政实行国库集中支付制度以后,有不少县及县以上工会的资金划拨,全部或部分纳入地方财政国库集中支付系统,给县、市总工会带来了核算上的新问题。对于国库集中支付的这部分资金,有的工会纳入了工会账务的统一核算,有的则游离于工会账务核算以外。笔者以为,对于国库 In recent years, after treasury centralized payment system was implemented by local finance, funds allocated by many counties and counties above the county level were fully or partially included in the centralized treasury payment system of local treasury, bringing new accounting problems to county and city general unions. For this part of the treasury centralized payment of funds, some trade unions included unified accounting of trade unions, while others are free from trade unions accounting. I think, for the treasury