《工会预算管理办法》和《工会会计制度》自1999年1月1日施行以来,对于规范工会预算行为,加强工会预算管理,健全会计核算制度,保证会计信息质量起到了积极作用。为适应国家财政管理体制和预算会计制度改革需要,现就《工会预算管理办法》和《工会会计制度》如何修订提出如下建议。 Since the “Measures for the Administration of the Unions Budget” and the “Accounting System for Trade Unions” have been implemented since January 1, 1999, they have played a positive role in regulating the budget behavior of trade unions, strengthening the budget management of trade unions, improving the accounting system and ensuring the quality of accounting information. In order to meet the needs of the reform of the state financial management system and budget accounting system, the following suggestions are made on how to amend the Measures for the Management of Labor Union Budgets and the Accounting System for Trade Unions.