工会是一个独立的具有社团法人资格的主体。工会会计是对工会预算的执行和对工会经费收支活动进行反映、核算和监督的专业会计。工会财务工作主要是对工会工作所需的资金与财产进行筹集、分配、使用和管理,为完成工会各项工作任务提供物质保证,是工会工作中最基础的工作,是各级 A union is an independent entity that has the legal personality of a corporation. Trade union accounting is a professional accountant that reflects the budget execution of the trade union and reflects the revenue and expenditure activities of the trade union. The financial work of a trade union is mainly to raise, allocate, use and manage the funds and property necessary for the work of a trade union. It provides the material guarantee for the fulfillment of various tasks of a trade union. It is the most basic work in the work of trade unions and is the work of all levels