新《工会会计制度》(以下简称新制度)是对原《工会会计制度》的继承和发展,它在保留原制度具有现实可行性的基础上,融入了新的内容,其中:新制度规定的会计核算基础为“以收付实现制为基础,以权责发生制为补充。”这种核算方法体现了工会组织的特色,是为工会的会计工作量身定做的,满足了工会会计核算的要求。 The new “trade union accounting system” (hereinafter referred to as “the new system”) is the inheritance and development of the former “trade union accounting system”. It incorporates new contents based on the realistic feasibility of retaining the original system, in which: The basis of accounting is “based on the payment and receipt system and supplemented by the accrual basis.” "This accounting method embodies the characteristics of the trade union organization and is tailored to the accounting work done by the trade unions, meeting the needs of the trade union accountants Accounting requirements.