工会经费兼管单位是指基层工会经费不在银行开设账户独立管理 ,而委托本单位行政财务兼管的单位。这类单位在全国基层工会中所占比例不小。由于工会经费由行政财务兼管 ,而工会会计制度又没有详细规定这类工会的会计核算工作 ,因此核算办法不一 ,水平参差不齐 ,部分管理基础较 Trade union funds and control unit refers to the grass-roots trade union funds do not open an account in the bank to be managed independently, and commissioned by the unit administrative and financial control of the unit. The proportion of such units in the country’s grassroots labor unions is not small. As the trade union funds by the administrative and financial control, and the trade union accounting system does not specify the accounting work of such trade unions, so different accounting methods, the level of uneven part of the management basis