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新的《工会会计制度》(以下简称:新制度)已由财政部正式颁布。纵观整个新制度,它不但创新了工会会计的核算管理,更体现了工会会计与时俱进的发展要求。不仅保持了原制度要素清晰、核算简洁、内容直观、便于操作、服务基层等特点,而且较好地适应了我国经济体制和国家财政体制改革发展的总体要求,适应了各级工会财务管理工作的需要。通过学习新制度,不难发现其具有以下几个新特点:
The new “trade union accounting system” (hereinafter referred to as the new system) has been officially promulgated by the Ministry of Finance. Throughout the new system, it not only innovates the accounting management of trade union accounts, but also embodies the development requirements of keeping trade unions up with the times. It not only maintains the characteristics of the original system such as clear elements, concise accounting, intuitive content, easy operation and service grass-roots, but also meets the general requirements of the reform and development of China’s economic system and national financial system well and adapts to the financial management of trade unions at various levels need. By learning the new system, it is not difficult to find that it has the following new features: