《工会事业单位会计制度》（以下简称制度）是参照财政部颁发的《事业单位会计准则》和《事业单位会计制度》 ,并结合工会事业单位的特点制定的。为了使《工会事业单位会计制度》与财政部颁发的有关制度接轨 ,《工会事业会计制度》中所设置的会计科目 ,基本上与国有事业制度相? The “Accounting System of Trade Unions and Institutions” (hereinafter referred to as the “Institution”) refers to the “Accounting Standards for Business Units” and the “Accounting System of Public Institutions” issued by the Ministry of Finance and is formulated in the light of the characteristics of trade unions and public institutions. In order to bring the “accounting system of trade unions and public institutions” into line with the relevant systems promulgated by the Ministry of Finance, the accounting subjects set up in the “accounting system of trade unions” are basically in line with the state-owned institutions.