财政部印发的《工会会计制度》(以下简称新制度),自2010年1月1日起实施了。新制度和原制度比较,新制度具有层次高、易操作、内容明确等鲜明特点,较好的体现了工会工作的特点和工会财务管理工作的要求。一、纳入国家会计体系,规范工会会计行为新制度由财政部颁布,是国家会计制度体系的重要组成部分,也是工会会 The “Trade Union Accounting System” (hereinafter referred to as “the new system”) issued by the Ministry of Finance has been implemented since January 1, 2010. Compared with the new system, the new system has the distinct characteristics of high level, easy operation and clear content, which better reflects the characteristics of the trade union’s work and the requirements of the financial management of the trade union. I. Incorporating the National Accounting System and Regulating the Accounting System of Trade Unions The new system, promulgated by the Ministry of Finance, is an important part of the national accounting system and is also a trade union