《工会法》第四十四条规定:工会应当根据经费独立原则,建立预算、决算和经费审查监督制度。这一规定要求基层工会必须开设独立账户、进行独立核算。笔者根据多年从事财务管理与财务核算的实践,就基层工会经费独立核算问题及建立财务管理的新模式—集中核算分户管理谈一些体会。 Article 44 of the “Trade Union Law” stipulates that a trade union shall establish a budget, final accounts and funding review and supervision system in accordance with the principle of independent funding. This requirement requires grassroots unions to set up independent accounts and carry out independent accounting. Based on the practice of financial management and financial accounting for many years, the author discusses the independent accounting of grassroots trade union funds and the establishment of a new mode of financial management, namely, centralized accounting of household management.