自2003年起,工会事业单位开始执行国家行政事业单位会计制度,国家规定:“会计核算一般采用收付实现制,但经营性收支业务核算可采用权责发生制。”笔者认为从工会事业单位的实际情况出发在运用以上会计制度时,其会计核算基础一律应运用权责发生制。因为工会事业性的收支若仅仅使 Since 2003, the trade unions and public institutions have begun to implement the accounting system of the state administrative institutions. The state stipulates: “Accounting generally adopts the payment and receipt system, but the operating revenue and expenditure business accounting can adopt the accrual basis.” In my opinion, Departments starting from the actual situation in the use of the above accounting system, its accounting basis should be used accrual basis. Because trade union revenue and expenditure if only to make