根据《会计法》的有关规定,工会会计制度应纳入国家会计体系,为此,全国总工会财务部与财政部会计司共同研究,对原《工会会计制度》进行了修订。历时近二年,在调查研究,听取各方面意见的基础上,于今年5月31日,财政部正式颁布新《工会会计制度》和《工会新旧会计制度有关衔接问题的规定》,并决定2010年1月1日实施。 According to the relevant provisions of the Accounting Law, the trade union accounting system should be incorporated into the national accounting system. Therefore, the ACFTU and the Accounting Department of the Ministry of Finance jointly studied and revised the original “trade union accounting system.” On the basis of investigation and study and opinions from all quarters, the Ministry of Finance formally promulgated the new “Trade Union Accounting System” and the “Provisions Concerning the Connection of Old and New Accounting Systems in Trade Unions” on the basis of investigation and study and decision in 2010 January 1, implementation date