关于如何正确使用工会预算科目问题,最近,刘金堂同志在上海市总财务部举办县以上工会会计业务培训班上进一步作了解释。他说:近几年我们对县以上工会使用预算科目做过一点调查,发现预算科目的核算内容,由于全总规定的不具体或不明确,各地在执行上不很一致,影响了核算的统一性和准确性。为此,1989年10月全总财务部在昆明召开座谈会研究了这个问题,会后还发了补充规定。现对一些比较容易混淆的问题再做点解释。 1.“会议费”与“事业活动支出”的划分。现行规定是工会代表大会、执委会、全委会、工会主席会,以及各部、各产业工会召开的专业工作会议、经验交流会等列会议费。昆明座谈会上对这个问题的意见是,应以会议的性质划分,即凡是主要由工会专兼职干部参加的研究、讨论、部署、贯彻 Recently, on how to correctly use the budget subjects of trade unions, Comrade Liu Jintang further explained in an accountancy training course for counties and counties held by the General Finance Ministry of Shanghai Municipality. He said: In recent years, we conducted a survey on budgetary accounts of labor unions at or above county level and found that the accounting content of budgetary accounts is not uniform in implementation as a result of the lack of clarity or specificness of the general rules and affects the unification of accounting Sexuality and accuracy. Therefore, in October 1989, the entire finance department held a symposium in Kunming to study this issue, and later, a supplementary provision was issued. Now some of the more confusing questions to explain. 1. Division of “conference fee” and “expenditure of business activities”. The current regulations are trade union congresses, executive committees, plenary committees, trade union chairpersons, as well as professional work meetings and experience exchange meetings held by various trade unions and trade unions. The opinion of Kunming on this issue should be divided according to the nature of the meeting, that is, any research, discussion, deployment and implementation that is mainly attended by trade unions and specialized part-time cadres