《基层工会会计制度》是全国总工会于1983年12月颁发试行的。试行以来,它对全国基层工会会计工作实现了“五统一”。即:统一了会计科目,统一了帐簿设置,统一了核算方法,统一了记帐规则,统一了会计报表。对指导基层工会会计工作业务建设,促进基层工会会计工作制度化、规范化起了重要的作用,为健全基层工会会计工作打下了良好基础,这些是应该肯定的。但也要看到,在实践中,现行的《基层工会会计制度》与工会会计工作既有相适应的地方,又有不相适应的地方,需要进行必要的修订和完善。笔者认为,为了适应基层工会的经济活动不断扩大、经济事业不断发展的需要,使会计核算工作全面地反映工会经济业务的全貌,应增设以下几个会计科目。在“资金来源”类,要增设三个科目。第一,增设“上级补助收入”科目。现在是把上级工会补助的款项放在“其他收入”科目内核算,这样,一是此科目记录的内容名不符实,二是不便于上下级工会核对帐目,三是逐级汇总基层工会年度收支决算报表时,增加了计算上的工作量。上级工会对基层工会的补助已是客观存在的,想回避它也是不行的。第二,增设“投资或借款收益”科目,用于记录反映基层工会所举办的服务性企事业上交的收益。事实上,基层工会这类的经济业务已经发生了。第三,增设“投资或借款基金”科目,用于记录反映基层工会为举办服务性企事业而筹措的基金。在“资金运用”类,也要增设三个科目。第一,增设 The “grassroots union accounting system” was promulgated by the All-China Federation of Trade Unions in December 1983. Since its implementation, it has achieved “five reunification” with the accounting work of grassroots trade unions throughout the country. That is: a unified accounting subjects, unified account settings, unified accounting methods, unified billing rules, unified accounting statements. This has played an important role in guiding the construction of grassroots trade unions’ accounting work and in promoting the institutionalization and standardization of the grassroots trade union accounting work. These should be affirmed in order to perfect the accounting work for grassroots trade unions. However, we must also see that in practice, the existing “grassroots trade union accounting system” has both the place where the accounting union of trade unions has to adapt to and the place that does not meet the need, and needs to be revised and improved as necessary. In my opinion, in order to adapt to the continuous expansion of economic activities of grassroots trade unions and the constant development of economic undertakings, the accounting work comprehensively reflects the overall economic work of the trade unions and the following new accounting subjects should be added. In the “source of funds” category, to create three additional subjects. First, add a “higher subsidy income” subjects. Now is the higher trade union subsidies on the “other income” subjects calculated, so that first, the contents of this account records inconsistent with the content, the second is not easy to check the accounts of upper and lower trade unions, the third is the summary of the grass-roots trade unions annual level Income and expenditure accounts statements, an increase of computational workload. Subsidies of higher-level unions to grass-roots labor unions are objective and exist. It is not possible to evade them. Second, an additional “investment or loan proceeds” course should be set up to record the receipts of service-oriented enterprises and institutions that have been handed over by grassroots unions. In fact, such economic activities as grassroots unions have taken place. Thirdly, an “Investment or Loan Fund” is added to record the funds that reflect the fundraising activities of grassroots trade unions to organize service enterprises and public institutions. In the “funds used” category, but also to create three additional subjects. First, add