规范工会会计基础工作发挥工会财务服务功能

Standardizing the Basic Work of Trade Union Accounting to Play the Financial Service Function of Trade Union

工会会计基础工作是工会财务工作的基础。对会计基础工作进行规范和引导,有利于规范会计行为,切实提高会计工作的科学性和规范性。只有收、管、用好工会经费,才能更好发挥工会财务服务功能。论文阐述了工会会计的职能以及作用,对工会会计存在的主要问题进行了探讨,并提出了具有针对性的解决对策。

The basic work of trade union accounting is the foundation of trade union financial work.To standardize and guide the basic work of accounting is beneficial to standardize the behavior of accounting and improve the scientificity and standardization of accounting work.Only by collecting,managing and using trade union funds well can the financial service function of trade union be brought into full play.This paper expounds the remits and functions of trade union accounting,probes into the main problems existing in trade union accounting,and puts forward the corresponding solutions.