工会预算管理和会计核算是工会财务管理的两个主要内容。两者互相统一,相辅相成,密不可分,预算执行的结果通过会计核算来反映,会计核算的结果是衡量预算的科学性合理性并为预算提供数据基础。新《工会会计制度》(以下简称新制度)和《工会预算管理办法》对工会预算和会计核算提出了更高的要求,明确规定实行“以收付实现制为基础,权责发生制为补充”的核算基础。这条规定突出体现在各级工会对工 Labor union budget management and accounting are the two main components of the financial management of trade unions. The two are mutually unifying, mutually reinforcing and inseparable. The result of budget implementation is reflected in accounting. The result of accounting is to measure the scientific rationality of the budget and provide the data basis for the budget. The new “trade union accounting system” (hereinafter referred to as the “new system”) and “the union budget management approach” put forward higher requirements on the union budget and accounting. It clearly stipulates that the implementation of the “ Supplement ”basis of accounting. This provision is prominently reflected in the labor union at all levels