会计交接工作是工会会计工作的一个组成部分,也是会计基础工作的重要内容。《会计法》第四十一条规定,会计人员调动工作或者离职时必须与接管人员办理交接手续。会计交接时分清责任是确保会计工作连续性和工会资产安全完整的必要措施。实际工作中,基层工会会计人员的流动性较大,由此出现会计人员调离时会计工作交接不清,责任不明,造成工会财务管理混乱,账薄前后衔接不上,会计信息失真等问题,严重者会影响到工会事业的发展。如何解决这一问题,怎样使会计人员交的清 Accounting transfer work is an integral part of the accounting work of trade unions, but also an important part of the basic accounting work. Article 41 of the “Accounting Law” stipulates that accounting personnel shall transfer the work with the person taking over the work or leave the office. Clear accountability in the transfer of accounting is to ensure the continuity of accounting and trade union assets, the necessary measures for the safety and integrity. In practical work, the accountability of grass-roots trade union accountants is relatively large, resulting in problems such as unclear transfer of accounting work, unclear accountability, confusion in the financial management of trade unions, lack of convergence before and after account books, distortion of accounting information, etc., Serious will affect the development of trade unions. How to solve this problem, how to make accountants pay a clear